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 6-10 de 54
... Sarbanes-Oxley Act of July 2002 changed the rules of the game for pro forma earnings. Section 401(b) specifically directed the SEC to issue regulations to ensure that “publicly disclosed pro forma financial information, now known as non ...
... Sarbanes-Oxley Act (SOX), officially known as the Public Company Accounting Reform and Investor Protection Act of 2002. The Sarbanes-Oxley Act Knowledge of the legal system is important to understand the accounting scene. Since July ...
... next address the existing research on the repercussions of the SOX. 3 For a description of intervening events, consult Li, Pincus, and Rego (2006). Research on the Sarbanes-Oxley Act The Sarbanes-Oxley Act has inspired 44 Part 2.
... Sarbanes-Oxley Act The Sarbanes-Oxley Act has inspired research in the legal, accounting, finance, and economics4 disciplines. Legal researchers debate the Act (see, e.g., Backer, 2002, 2004; Chandler and Strine, 2002; Fairfax, 2002a, b ...
... Act Periodic Reports” (Release No. 33-8238), which became effective August 14, 2003. This rule defines “internal ... Sarbanes-Oxley Act to set audit, ethics, and independence standards, and to monitor auditing firms, which must register ...
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 |