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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... reports earnings that are higher than the truth, while the latter reports earnings that are lower than the truth ... financial shenanigans as the “actions or omissions intended to hide or distort the real financial performance or ...
... financial reports that are publicized after Date 2 and before Date 3. Suppose the reader believes that 80% of the ... financial reporting and corporate governance serves the shareholders only up to a point. Beyond that, managerial ...
... financial accounting scene, which can be grouped into three main categories: management, plain-vanilla users, and gatekeepers or monitors. Management reports ... reported earnings (Coffee, 2002, 2003a, b). We associate with each player the ...
... financial report is an outcome of management's actions, and it is an input into the decision making of users and gatekeepers. More important, the latter two groups take actions based on the financial reports that affect the performance ...
... reports (on the upper right side of the diagram); the board of directors ... financial accounting reporting, Ball (2001), states, [P]erhaps most ... financial reporting and disclosure. (p. 128, Text in brackets added) 2 The rules of ...
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 |