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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... examples are that shareholders have no say over dividends payment. This is the decision of the board (Bebchuk, 2005a) ... example, disappointed owners can sue the firm, which is a value-decreasing event that may lead to management's ...
... example, Table 2.2 (adapted from Dechow and Skinner, 2000). Table 2.2 The different shades of earnings management Reporting type Accounting choices Within GAAP “Conservative accounting” x Overly aggressive recognition of provisions or ...
... example, Gul, Leung, and Srinidhi (2002), find that managers of firms with greater investment opportunities use earnings management to signal future opportunities for growth. Earnings management can be innocuous if the receiver of the ...
... examples within the boundaries of GAAP include issuing costly contingent convertible debt that under SFAS 128 has no ... example, Refco alledgely, parked 430 million dollars of accounts receivable at Liberty, a comapny that is affiliated ...
... example, timing the sales of assets in order to smooth earnings (see Bartov, 1993; and Gunny, 2005) and deciding whether to capitalize expenses, such as brand name costs (Muller, 1999). x A real production (Lin, Radhakrishnan, and Su ...
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 |