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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... investors in the recent accounting scandals, treating earnings management as innocuous is somewhat hard to swallow. The above argument is based on market participants' perfectly predicting the earnings management attempt. Still, within ...
... investors would like to know of poor performance as early as possible, management would prefer to postpone the bad news in order to get a high salary (or just to earn a reprieve until the tide changes) since their tenure and ...
... investors under the legalpolitical approach are ignorant. Hence, accounting information is more valuable under the legal-political approach. Furthermore, unlike the decision-making approach, the legal system postulates that shareholders ...
... investors. Hence, either earnings management is innocuous because the managed report reveals the truth or it distorts the truth, but the resulting damage is less than the cost of eliciting truth. The legal-political approach recognizes ...
... investors their private expectations about the firm's future cash flows.” (Beneish, 2001, p. 3) b “The push for increased transparency in financial reporting and corporate governance serves the shareholders only up to a point. Beyond ...
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 |