Download or read book Introduction to Earnings Management written by Malek El Diri and published by Springer. This book was released on 2017-08-20 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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?
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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?
Download or read book Tax and Corporate Governance written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2008-03-12 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Download or read book Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation to 25 Pages 26 to 50 Pages 51 to 75 Pages 76 to 100 Pages 101 to 120 written by Amy Yunzhi Zang and published by ProQuest. This book was released on 2000 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Passing the Baton written by Richard F. Vancil and published by Harvard Business Review Press. This book was released on 1987 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book written by James A. Brickley and published by . This book was released on 2001 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: 著者译名:布里克利。
Download or read book Management Control Systems written by Kenneth A. Merchant and published by Pearson Education. This book was released on 2007 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt: With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.
Download or read book Limits to Relative Performance Evaluation written by Irina Barakova and published by . This book was released on 2008 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book rn ng m n g m nt written by Dr.salma youssef and published by ibrahim elnoshokaty. This book was released on with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thе ѕtruсturе оf thіѕrеvіеw іѕ dеѕіgnеd tо аѕѕеѕѕthе іmроrtаnсе оf еасh еlеmеnt аѕ раrt оf thе оvеrаll рісturе. Соnѕеquеntly, thеrе wіll bе nо dеtаіlеd dіѕсuѕѕіоnѕ оf сеrtаіn рареrѕ реr ѕе, аlthоugh thеy wіll bе сіtеd іn thе rеfеrеnсеѕ аnd іn thе арреndісеѕ. Dесhоw аnd Ѕkіnnеr (2000) dіѕсuѕѕеѕ thе bаѕіс dеfіnіtіоn оf mаnірulаtіоn, but thеy mаіnly ѕеt оut tо іnvеѕtіgаtе а nеw оrіеntаtіоn іn thе rеѕеаrсh bаѕеd оn nеw mоtіvаtіоnѕ, lіnkеd tо mаrkеt еxресtаtіоnѕ. Іn dоіng ѕо, thеіr gоаl іѕ tо rесоnсіlе thе vіеwѕ оf асаdеmісѕ аnd рrасtіtіоnеrѕ аbоut еаrnіngѕ mаnаgеmеnt. Hеаly аnd Wаhlеn (1999), оn thе оthеr hаnd, аіm tо рrоvіdе uѕеful іnfоrmаtіоn fоr ѕtаndаrd ѕеttіng рurроѕеѕ. Fоr іnѕtаnсе, thеy еmрhаѕіzе thе ѕресіfіс ассruаlѕ thаt hаvе bееn fоund іn thе lіtеrаturе tо bе раrtісulаrly frеquеntly "mаnаgеd". Thеy thеn іnvеѕtіgаtе thе еffесt оf mаnірulаtіоn оn mаrkеt раrtісіраntѕ. Lіkе Dесhоw аnd Ѕkіnnеr (2000), аlthоugh thеy соnѕіdеr thе роѕѕіbіlіty thаt uѕеrѕ mаy nоt bе аblе tо mаkе аррrорrіаtе аdjuѕtmеntѕ tо еlіmіnаtе thе еffесt оf thе mаnірulаtіоn, thеy mоѕtly rеmаіn wіthіn thе соnсерt оf mаrkеt еffісіеnсy
Download or read book JOURNAL OF ACCOUNTING AND PUBLIC POLICY written by and published by . This book was released on 2000 with total page 1016 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Oxford Handbook of Strategy Implementation written by Michael A. Hitt and published by Oxford University Press. This book was released on 2017-02-02 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many strategies fail not because they are improperly formulated but because they are poorly implemented. The Oxford Handbook of Strategy Implementation examines the crucial role of implementation in how business and managerial strategies produce returns. In this wide-ranging collection of essays, leading scholars address governance, resources, human capital, and accounting-based control systems, advancing our understanding of strategy implementation and identifying opportunities for future research on this important process.
Download or read book Ethnostatistics written by Robert P. Gephart and published by SAGE Publications, Incorporated. This book was released on 1988-02-01 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume discusses ethnostatistics - the interpretative study of the construction and use of statistics in social research - and will be of equal interest to qualitative and quantitative researchers across the social sciences. On the understanding that the development of a statistic is inherently a qualitative act, the author shows how this act can be studied and analyzed. The interpretative factors in statistical work can be demonstrated at a variety of levels; Gephart shows how each can be usefully illuminated through the use of ethnostatistics to produce more effective, reflexive social research.
Download or read book Globalized Water written by Graciela Schneier-Madanes and published by Springer Science & Business. This book was released on 2014-05-01 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalized Water presents a compilation of voices that forms a unique scientific exploration of contemporary water management models and governance issues. The book describes the water paradox—how a local resource has become a global product—and the implications of this in how we identify challenges and make policy in the water sector. Over the last 20 years, the foundations of local and national water systems have been rocked by a wave of changes. The authors in this book, experts in a wide range of disciplines, address the resulting debates and issues: water as a commodity and patrimony, technological rent, liberalization and privatization, the continuing evolution of water management and policy at the European level, decision making and stakeholder participation, conflict and consensus, and the inevitable growth of counterpowers at the local and international levels, promoted by the advocates of sustainable development. The selected case studies are from Europe (primarily France but also Spain, Germany, the United Kingdom, and Portugal), Latin America (Argentina, Bolivia), the United States, Lebanon, and India. From this diverse collection of comparative perspectives and research methods, Globalized Water seeks to advance interdisciplinary research, contributing to a new and dynamic role for social sciences and governance on water.
Download or read book Earnings Quality written by Jennifer Francis and published by Now Publishers Inc. This book was released on 2008 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Download or read book Earnings Quality written by Patricia M. Dechow and published by Research Foundation of the Institute of Chartered Financial Analysts. This book was released on 2004-01-01 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook of Empirical Corporate Finance written by Bjørn Espen Eckbo and published by Elsevier. This book was released on 2011-10-13 with total page 605 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second volume of a two-part series examines three major topics. First, it devotes five chapters to the classical issue of capital structure choice. Second, it focuses on the value-implications of major corporate investment and restructuring decisions, and then concludes by surveying the role of pay-for-performance type executive compensation contracts on managerial incentives and risk-taking behavior. In collaboration with the first volume, this handbook takes stock of the main empirical findings to date across an unprecedented spectrum of corporate finance issues. The surveys are written by leading empirical researchers that remain active in their respective areas of interest. With few exceptions, the writing style makes the chapters accessible to industry practitioners. For doctoral students and seasoned academics, the surveys offer dense roadmaps into the empirical research landscape and provide suggestions for future work. - Nine original chapters summarize research advances and future topics in the classical issues of capital structure choice, corporate investment behavior, and firm value - Multinational comparisons underline the volume's empirical perspectives - Complements the presentation of econometric issues, banking, and capital acquisition research covered by Volume 1
