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
Resultados 6-10 de 25
... earnings to present pro forma earnings, as discussed below. We have no ambition to provide a comprehensive list of what companies do to manage earnings under each category, as that lies beyond the scope of this book. Nevertheless, it is ...
... earnings, a few known ways to manipulate revenues include the following: x Recording contingent sales with right of return ... Earnings Through Pro forma Earnings One method of earnings management is to break away from GAAP earnings by ...
... earnings, the adjustments might be inconsistent across firms and across time for the same firm. The research has consistently shown that pro forma earnings are different from GAAP earnings and analysts earnings (Gu and Chen, 2004 ...
... forma earnings is lower when non-recurrent items on the income statement increase earnings. Bhattacharya, Black, Christensen, and Mergenthaler (2004), find that the pro forma firms are significantly less profitable and have higher debt ...
... forma earnings sometimes could be used in beneficial earnings management because 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) ...
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 |