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 86
... Share Price.....................116 4.1.3 The Effect of Earnings Management on Shareholders' Information..........................................116 4.1.4 When Does the Market Learn about Non-neutral Earnings Management?......
... share price fell after they were awarded, the board of directors may readjust the terms of the compensation. If the ... shares.7 Hence, another variation of the costly-contracting approach is that the contracting activity as well as ...
... share of –1 the social outcome, si: *1 , ) i i d d ( arg max i * si i i EU s d i i d D (1.1) The decision maker's share, si, depends in part on the actions taken by other decision makers. Observe, for example, a CEO who knows that the ...
... shares to shareholders and doing business with it to other parties. The parties with rights to the cash flows are largely ... share of the firm. For example, hostile takeover has been considered a mechanism to discipline management (e.g. ...
... share earnings, and you dissect the number. Do you think the chief executive officer had any reason to understate the figure, that it really was $2.50? No reason at all. But he might have inflated the $2.00 from $1.50 to make his regime ...
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 |