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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... reported earnings, which he can affect by actions he has the authority to take, determine the stock price. The stock price affects the value of his stock options, but the stock price is determined not by him, but in the stock market by ...
... earnings and that the firm's report is imperfectly audited. That is, there is some positive probability that the auditor will not detect the truth. Hence, a good-performance report can represent either a firm that reported the truth or ...
... Earnings management is “the practice ... [of reaching] a desired number instead of pursuing some sort of protocol to produce a number that gets reported without regard to what some analysts predict that you will report.” (Miller and ...
... earnings from one-time shocks. Firms that manage earnings in order to allow investors to better distinguish between the two components do not distort earnings. On the contrary, they enhance the informational value of their reported earnings ...
... earnings, illustrating this concept with a simple example: “Suppose a company reported $2.00 per share earnings, and you dissect the number. Do you think the chief executive officer had any reason to understate the figure, that it ...
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 |