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? |
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... accounting numbers? The costly contract approach The approach Do shareholders have the power to take actions after learning the accounting Yes Yes No decisionmaking firm and insiders, such as management and other employees. 5 The notion ...
... accounting numbers only as a language to measure and specify the performance of the firm, then accounting numbers have no more intrinsic value than the particular language (e.g., English or French) in which the contract is written. When ...
... accounting numbers valuable because contracting parties could constantly revise the contract to reflect changing circumstances. If, in addition, the parties to the contract behave opportunistically, then one of them might refuse to ...
... accounting numbers matter because better measurement of future contingencies reduces the scope of the incompleteness of the contract and thereby reduces the need for costly renegotiation. This perspective on the value of accounting numbers ...
... accounting treatment that is either opportunistic or economically efficient.” (see e.g., Watts and Zimmerman, 1990 ... numbers reported by domestic producers. Instead, the regulators may be “captured” or may simply not regard “undoing” the ...
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 |