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Earnings Management

Emerging Insights in Theory, Practice, and Research

Gebonden Engels 2007 2008e druk 9780387257693
Verwachte levertijd ongeveer 9 werkdagen

Samenvatting

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?

Specificaties

ISBN13:9780387257693
Taal:Engels
Bindwijze:gebonden
Aantal pagina's:582
Uitgever:Springer US
Druk:2008

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Inhoudsopgave

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.

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        Earnings Management