Earnings Management: Emerging Insights in Theory, Practice, and Research

Portada
Springer Science & Business Media, 2008 - 581 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

Contenido

1
4
Definition of Earnings Management
25
4
113
5
181
Gatekeepers
187
Board Characteristics
264
6
293
3
305
Smoothing 317
316
Maximization and Minimization
341
The Accruals Process
377
The Accruals Methodology
389
Modifications to the Jones Model and Alternative Methodologies
433
Summary and Postscript Overview of
457
Index
577
Derechos de autor

Otras ediciones - Ver todas

Términos y frases comunes

Acerca del autor (2008)

Prof. Ronen is one of the leading scholars in the field of accounting and is widely known for his seminal papers in earnings management.

Información bibliográfica