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 79
... 6.1.2 Signaling Equilibria........................................................ 296 6.1.3 Signal Jamming............................................................... 298 6.1.4 Randomized Strategies.............................
... signal is dubious. The informativeness is questioned by the facts that the street prefer pro forma earnings over Generally Accepted Accounting Principles (GAAP) earnings (see, e.g., Bradshaw and Sloan, 2002; see also Chap. 2), and the ...
... signal that has no incremental information content is not valuable.) In particular, calculation of the expected utility requires understanding si, how to take expectations of Ui, and how the response of other decision makers affects si ...
... signal jamming” dynamic (Stein, 1989; Dye, 1988). Elitzur (1995), applies this dynamic to explain the role of accounting regulation. It determines the earnings management opportunities and what the market knows about them. Given the ...
... signal on future value—is an efficient means to bridge the information asymmetry between management and shareholders without getting into details. Earnings management in the bad sense—distorting the truth—is the result of poor ...
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 |