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 52
... revenue recognition policy (Bowen, Davis, and Rajgopal, 2002). x A decision on the timing of the adoption of a new ... revenues from proven oil and gas reserves, an immediate loss must be recognized under the full cost method.) (Balsam ...
... (Revenues from operating leases are recognized only when rent payments are due.)6 Additional examples within the boundaries of GAAP include issuing costly contingent convertible debt that under SFAS 128 has no effect on diluted earnings ...
... revenues and expenses through, for example, timing the sales of assets in order to smooth earnings (see Bartov, 1993 ... revenue recognition seems the largest single account subject to earnings management as indicated by anecdotal ...
... revenues include the following: x Recording contingent sales with right of return as sales; x “Channel stuffing”; x ... revenues before the quarter in which they are earned, such as recording revenues in advance of the actual shipment of ...
... revenues only after the earnings process is complete. The legal system is an important component of the infrastructure of the accounting reporting system, and it can help or hinder attempts by users to affect the scope of earnings ...
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 |