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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... contract and thereby reduces the need for costly renegotiation. This perspective on the value of accounting numbers ... contract, the positive accounting theory recognizes that contracts can encompass cases such as tax collection and 8 ...
... contract between the firm and the regulators is a social contract. That is, although nobody has a formal written contract with regulators specifying that in return for taxes the person will get security and education, everyone pays ...
... contracts, these contracts are designed endogenously by individuals (Jensen and Meckling, 1976). Hence, the focus ought to be on the decision makers who design these contracts. Sunder (1996), states, In contract model of organizations ...
... contracts. How does such an implicit contract affect the optimal action? The answer is given by game theory. The assumption that decision makers are rational implies that each player can form correct expectations (Kreps, 1990) and ...
... contract if earnings management is so harmful[?] Our answer is based on the fact that managers have limited liability that bounds their compensation from below. Because limited liability renders the penalties that are required to induce ...
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 |