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 92
... Shareholders ...............................................................................114 4.1.1 The Price ... Shareholders' Information..........................................116 4.1.4 When Does the Market Learn about Non-neutral ...
... shareholders, debtors, employees, customers, and suppliers), and gatekeepers, who provide monitoring value (such as analysts, boards of directors, auditors, and the press). As examples of our analysis, we associate management with firms ...
... shareholders. Since managers act as selfinterested individuals, goal congruence between the shareholders and managers is no longer assured. For shareholders, the remedy is to demand information to monitor the manager after he has acted ...
... shareholders own and management controls. There is a conflict of interests between the firm's management and shareholders, and all behave rationally, where rationality is equated with pursuing self-interest in the opportunistic sense.4 ...
... shareholders. Being rational, each party takes actions that he considers to be beneficial to him personally, without necessarily taking into account any benefits to the other. Despite their similarities, each approach is distinct in two ...
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 |