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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Resultados 6-10 de 84
... firm's value and management's performance).18 We conclude with the following observation. There is also ... firms in countries with developed equity markets, dispersed ownership structures, strong investor rights, and legal enforcement ...
... firm's persistent earnings are 100 and, due to a one-time surge in demand, the true earnings rise in this quarter to ... value-relevant information, by removing some of the noise in a truth-telling report of short-term earnings. For example, ...
... firm is 5%, the expected value of the sale is $95. If, however, the probability of return and non-collection is high, say 90%, then the expected value of the sale is reduced to $10. Suppose that all firms report $95 revenue. Unable to ...
... firms with negative earnings surprises are more likely to release pro forma earnings information.11 Frankel, McVay, and Soliman (2006), show that weak governance in terms of independence of the board leads to the removal of value ...
... firms with low quality GAAP earnings can thus signal value. Evidence on the value of pro forma earnings is also provided in Bradshaw and Sloan (2002), Bhattacharya, Black, Christensen, and Larson (2003), and Frankel and Roychowdhury ...
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 |