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
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... expenses all costs immediately. (Of course, if exploration costs exceed the net present value of the future revenues from proven oil and gas reserves, an immediate loss must be recognized under the full cost method.) (Balsam, Haw, and ...
... , claim that firms manage earnings by writing these charges off instead of capitalizing them (to be amortized thereafter). x Timing the recognition of revenues and expenses through, for 32 2 Definition of Earnings Management.
... expenses through, for 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 ...
... . The most easily recognizable “other exclusion” is the amortization of goodwill, but there are many others disclosures includes the following items: depreciation and amortization expenses, stock 34 2 Definition of Earnings Management.
... expenses, stock compensation-related charges, merger costs, research and development, gains/losses, extraordinary ... expense (Amazon, fourth quarter of 2001), the exclusion of in-process R&D charges (AT&T, third quarter of 1999), and ...
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 |