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 39
... restatements and earnings management had required to understand a firm's strategy, from vision and mission down to objectives, success factors, and risks. 4 Coffee points to gatekeepers in the stock market as the parties to be blamed ...
... restatements is revenues. If revenues were the object of earnings management, and earnings were affected as a by-product of managing revenues, then the empirical design ought to focus on revenues and not earnings. We discuss the design ...
... restatements of previously reported earnings. Note that our definition excludes circumstances in which the reports reveal the short-term truth but the audience interprets the report differently. This is the case, for example, when the ...
... restatements and of enforcement cases of the Security and Exchange Commission (Dechow, Sloan, and Sweeney, 1996; Bonner, Palmrose, and Young, 1998; PricewaterhouseCoopers, 20009; Turner, 2001b; Anderson and Yohn, 2002; Wu, 2002 ...
... restatements by WorldCom in 2002 that approximated in total over $10.8 billion. The federal government responded by enacting the Sarbanes-Oxley Act –– the SOX. This act combines the initiatives of Representative Michael Oxley, chairman ...
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 |