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Author : Wei Yu
Publisher : ProQuest
Page : 126 pages
File Size : 52,9 Mb
Release : 2000
Category : Electronic
ISBN : 0549801790
Author : Amy Yunzhi Zang
Publisher : ProQuest
Page : 120 pages
File Size : 44,5 Mb
Release : 2000
Category : Electronic
ISBN : 0549163255
Author : Malek El Diri
Publisher : Springer
Page : 113 pages
File Size : 51,9 Mb
Release : 2017-08-20
Category : Business & Economics
ISBN : 9783319626864
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
Author : Gary Giroux
Publisher : John Wiley & Sons
Page : 344 pages
File Size : 50,7 Mb
Release : 2004
Category : Business & Economics
ISBN : IND:30000092691900
ESSENTIAL TOOLS AND STRATEGIES FOR DETECTING MANIPULATION. As recent corporate scandals prove, corrupt companies can maintain a façade of financial success through manipulation and fraud almost to the day they file for bankruptcy. Fortunately, tools exists to detect aggressive earnings management. This timely book reviews the current environment, explains the tools that can be used to detect a manipulative financial environment, and introduces techniques for recasting financial information to get a truer economic picture. Brief cases reflecting a variety of companies provide a feel for evaluating public data and how earning management potential can be analyzed. In addition, an appendix features a complete earnings management detection checklist that can be used to conduct a thorough analysis of any corporation. Detecting Earning Management will help readers: Identify the incentive of management to manipulate earning to promote their own short-term interests. Evaluate the effectiveness of corporate governance to limit short-term manipulation and promote long-term success. Consider whether recent regulations, such as Sarbanes-Oxley, will limit future abuse. Review the major fraud techniques used in the recent and not-so-recent scandals. Identify the potential areas of manipulation and other sources of distortion and develop appropriate detection strategies. Understand the challenging areas that can distort financial reality such as acquisitions, derivatives, and special purpose entities.
Author : Melumad Nahum,Nahum D. Melumad,Doron Nissim
Publisher : Now Publishers Inc
Page : 159 pages
File Size : 52,7 Mb
Release : 2009
Category : Business & Economics
ISBN : 9781601982124
Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements. After providing an overview of earnings quality and earnings management, Line-Item Analysis of Earnings Quality analyzes key line items from the financial statements. For each key line item, the authors: review accounting principles; discuss implications for earnings quality; evaluate the susceptibility of the item to manipulation; describe analyses and red flags which may inform on the item's quality. Line-Item Analysis of Earnings Quality will prove useful in conducting fundamental and contextual analyses through its analysis and evaluations.
Author : Ross L. Watts,Jerold L. Zimmerman
Publisher : Unknown
Page : 388 pages
File Size : 48,8 Mb
Release : 2004
Category : Accounting
ISBN : 9867491130
Author : Geoff Yates,Mike Hinchliffe
Publisher : Cambridge University Press
Page : 128 pages
File Size : 41,8 Mb
Release : 2010-02-18
Category : Law
ISBN : 9781139484190
This overview of a complex and often misunderstood subject takes the reader through the issues that are faced throughout the life cycle of a private equity investment, from the identification of an opportunity, through the various stages of the transaction and the lifetime of the investment, to the eventual exit by the investor. The analysis of key documentation and legal issues covers company law, employment law, pensions, taxation, debt funding and competition law, taking into account recent legal developments such as the Companies Act 2006, the recent emergence of private equity in the UK and the challenges faced by the industry as a result of the financial crisis.
Author : Cheng-Few Lee
Publisher : Springer Science & Business Media
Page : 861 pages
File Size : 41,6 Mb
Release : 2006-07-27
Category : Business & Economics
ISBN : 9780387262840
This is a major new reference work covering all aspects of finance. Coverage includes finance (financial management, security analysis, portfolio management, financial markets and instruments, insurance, real estate, options and futures, international finance) and statistical applications in finance (applications in portfolio analysis, option pricing models and financial research). The project is designed to attract both an academic and professional market. It also has an international approach to ensure its maximum appeal. The Editors' wish is that the readers will find the encyclopedia to be an invaluable resource.
Author : Silvia Ferramosca,Alessandro Ghio
Publisher : Springer
Page : 265 pages
File Size : 40,5 Mb
Release : 2018-03-13
Category : Business & Economics
ISBN : 9783319735887
This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country’s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.
Author : Bo Sun
Publisher : DIANE Publishing
Page : 33 pages
File Size : 49,5 Mb
Release : 2010-08
Category : Business & Economics
ISBN : 9781437930986
Analyzes executive compensation in a setting where managers may take a costly action to manipulate corporate performance, and whether managers do so is stochastic. Examines how the opportunity to manipulate affects the optimal pay contract, and establishes necessary and sufficient conditions under which earnings management occurs. The author¿s model provides a set of implications on the role earnings management plays in driving the time-series and cross-sectional variation of executive compensation. In addition, the model's predictions regarding the changes of earnings management and executive pay in response to corporate governance legislation are consistent with empirical observations. Charts and tables.
Author : Mitchell Franklin,Patty Graybeal,Dixon Cooper
Publisher : Unknown
Page : 1056 pages
File Size : 40,7 Mb
Release : 2019-04-11
Category : Electronic
ISBN : 1680922912
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : Malek El Diri
Publisher : Springer
Page : 0 pages
File Size : 43,5 Mb
Release : 2018-08-18
Category : Business & Economics
ISBN : 3319873717
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
Author : Bruno Maria Franceschetti
Publisher : Springer
Page : 161 pages
File Size : 48,7 Mb
Release : 2017-08-03
Category : Business & Economics
ISBN : 9783319541211
This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism. The results obtained using the positivist approach indicate that financial crises tend to have no consistent effect on earnings quality since managers’ earnings behavior does not differ from the pre-crisis to the crisis period. The author accordingly argues against the existence of a causal law based on a constant conjunction model (i.e., whenever a financial crisis happens, earnings management occurs) and concludes that financial crises cannot be seen as the cause of earnings management. The critical realism perspective, on the other hand, casts light on managers’ reasons for acting like an earnings manager; in conjunction with the more traditional positivist approach, it assists in refuting the idea of financial crises as a generative mechanism for earnings management. The author concludes by exploring other structures at work that might be responsible for earnings management. This book will be of interest to both academics and a wide range of professionals.
Author : Thi Hong Nga Nguyen
Publisher : Springer Nature
Page : 655 pages
File Size : 41,7 Mb
Release : 2024-06-13
Category : Electronic
ISBN : 9789819984725
Author : Joshua Ronen,Varda Yaari
Publisher : Springer Science & Business Media
Page : 582 pages
File Size : 41,6 Mb
Release : 2008-08-06
Category : Business & Economics
ISBN : 9780387257716
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?