Earnings Management: Emerging Insights in Theory, Practice, and ResearchSpringer Science & Business Media, 2008 M08 6 - 582 páginas Earnings Management: Theory and Research is a scholarly study of earnings management. The book is aimed for scholars in accounting, finance, economics, and law. The authors address the following research questions: Why earnings are so important that firms feel compelled to manipulate them? What is earnings management? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? Can truthful reporting be considered earnings management? What are the motivations for smoothing and other reporting strategies? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models? |
Dentro del libro
Resultados 1-5 de 83
... measures to decrease reported income when it cannot increase its bonus, thus hoarding reported income. x Schipper (1989), provides a discussion of the different definitions of earnings management (see our Chap. 2) and critically ...
... measures to improve the quality of accounting earnings, including SAB 99 (materiality), SAB 100 (timing and recognition of restructuring), and SAB 101 (revenues recognition.) x The Sarbanes-Oxley Act of 2002, which created the Public ...
... measures in specific industries Performance measure Industry Earnings Communications equipment, computers, semiconductors, diversifiedfinancial services, managed health care, household durable goods and investment services Earnings ...
... measure Industry Non-financial measures Airline industry (revenue per passenger mile, cost per available seat mile, and load factor) homebuilding (value of new orders and value of order backlog) retail restaurants (same store sales) We ...
... measures the weight of earnings in price movements, has been on the decline (see Sinha and Watts, 2001; Dontoh, Ronen, and Sarath, 2003, and the citations therein). With regard to stewardship, the increase in equity-based compensation ...
Contenido
4 | |
5 | |
The SarbanesOxley Act 43 The Motivation for the SarbanesOxley Act 44 Research on the SarbanesOxley Act 45 The Plan of Part2 53 3 The Manage... | 58 |
The Demand for Theory 287 The Plan of Part 3 289 Capital Markets 289 Governance 290 Product and Factor Markets 291 The LegalPoliticalRegula... | 293 |
7 5 1 The Game 336 7 5 2 Issues 339 8 Maximization and Minimization | 341 |
of Rule 10b5 363 8 4 4 The Effect of Regulation on Earnings Management 365 8 5 Summary 366 Part 4 369 | 377 |
10 The Accruals Methodology | 389 |
Bibliography 463 | 462 |
577 | |
Otras ediciones - Ver todas
Earnings Management: Emerging Insights in Theory, Practice, and Research Joshua Ronen,Varda Yaari Vista previa limitada - 2008 |
Earnings Management: Emerging Insights in Theory, Practice, and Research Joshua Ronen,Varda Yaari Sin vista previa disponible - 2010 |