Earnings Management
Emerging Insights in Theory, Practice, and Research
(Sprache: Englisch)
This book is a study of earnings management. It is the first book on research and earnings management and is aimed for scholars and professionals in accounting, finance, economics, and law.
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Produktinformationen zu „Earnings Management “
This book is a study of earnings management. It is the first book on research and earnings management and is aimed for scholars and professionals in accounting, finance, economics, and law.
Klappentext zu „Earnings Management “
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? 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? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Inhaltsverzeichnis zu „Earnings Management “
The Importance of Earnings.- Definition of Earnings Management.- The Management.- Users.- Gatekeepers.- Truth-Telling.- Smoothing.- Maximization and Minimization.- The Accruals Process.- The Accruals Methodology.- Modifications to the Jones Model and Alternative Methodologies.
Bibliographische Angaben
- Autoren: Joshua Ronen , Varda Yaari
- 2010, 582 Seiten, Maße: 23,5 cm, Kartoniert (TB), Englisch
- Verlag: Springer
- ISBN-10: 1441938354
- ISBN-13: 9781441938350
Sprache:
Englisch
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