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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... earnings, going through the choice of accounting treatment and the size of accruals when preparing the periodic reports, and ending in actions that affect the interpretation of the reported earnings, such as presenting non-GAAP earnings ...
... earnings management behavior: x Truth-telling (and truth-revealing)—the choice of accounting treatment is neutral. x Smoothing—dampening the fluctuations in the series of reported earnings by inflating low earnings and deflating high ...
... earnings are so important that they are the object of management and manipulation. In the following chapter, we define earnings management formally. Until then, we define it loosely as deliberate actions to influence reported earnings ...
... earnings and stock price. We have no ambition to cover this literature, but as an example, consider Francis, Schipper, and Vincent (2003). They find that reported earnings numbers are more closely associated with prices than cash flows ...
... earnings are lower than a threshold number K. Consider a case in which earnings drop not because economic conditions deteriorate but because the Financial Accounting Standard Board (FASB) issues a new measurement rule that reduces reported ...
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 |