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? |
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... profits by $1.4 billion over a 4-year period. Unfortunately, Xerox was not an isolated instance. Twenty large and highly publicized scandals followed between October 2001 and the enactment of Sarbanes-Oxley Act of 2002, including those ...
... profits ought to be distributed to A while legally, A reaps 90% of the profits. Clearly, A prefers not to adjust the cutoff in the contract. At first glance, the costly-contracting theory seems to be limited to contracts that exclude a ...
... profits by 10%, and a firm decides to report the truth, then its truthful report will be discounted by 10%, with the dire consequence of having a lower market price. This is the well-known “signal jamming” dynamic (Stein, 1989; Dye ...
... profits to offset the impact of GAAP losses. Firms also use pro forma earnings to reduce volatility (see Ciccone, 2002, table 4). In the highest volatility portfolio in Ciccone's 1990–2000 sample, the average volatility of pro forma ...
... profits. One explanation, provided by Lougee and Marquardt (2004), is that pro forma earnings sometimes could be used in beneficial earnings management because firms with low quality GAAP earnings can thus signal value. Evidence on the ...
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 |
Index | 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 |