Introduction To Earnings Management Ebook PDF (2023)

• Author : Malek El Diri
• Publisher : Springer
• Pages : 113
• Relase : 2017-08-20
• ISBN : 9783319626864
• Rating : 4/5 (411 users)

Introduction to Earnings Management by Malek El Diri Book PDF

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 : Joshua Ronen,Varda Yaari
• Publisher : Springer Science & Business Media
• Pages : 582
• Relase : 2008-08-06
• ISBN : 9780387257716
• Rating : 4/5 (411 users)

Earnings Management by Joshua Ronen,Varda Yaari Book PDF

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?

• Author : Joshua Ronen,Varda Yaari
• Publisher : Springer
• Pages : 0
• Relase : 2010-11-29
• ISBN : 1441938354
• Rating : 4/5 (411 users)

Earnings Management by Joshua Ronen,Varda Yaari Book PDF

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?

• Author : Riccardo Cimini
• Publisher : G Giappichelli Editore
• Pages : 226
• Relase : 2015-01-16
• ISBN : 9788834858813
• Rating : 4/5 (411 users)

The selective misrepresentation of financial information due to earnings management by Riccardo Cimini Book PDF

“The selective misrepresentation of financial information due to earnings management” has the primary aim to build an updated framework of the earnings management phenomenon, distinguishing, as the subtitle suggests, its theoretical aspects, the model specifications that scholars used to detect it and, furthermore, providing the empirical evidence about whether and how earnings management changed after the occurrence of certain events, by having as a reference the European countries. In the first chapter of the work, everyone interested in the theoretical aspects of earnings management can deepen its knowledge within the selective misrepresentation of financial information concept. In the second and in the third chapter, the reader can deepen the models which can be used to detect the misrepresentation of financial information due to earnings management. In this regard, we use an evolutionary approach to discuss the strengths and the weaknesses of the different methodologies that, over time, scholars used to detect earnings management. In detail, we discuss the so-called “first-generation” models, the ratio analysis and the “second-generation” models. In the fourth and in the fifth chapter, we investigate whether earnings management changed after the introduction of the IASB standards in the EU and the burst of the recent financial crisis. Finally, in the conclusions of the book, we discuss the most recent works published by scholars in academic journals, in order to identify the reasons why scholars continue to be interested in earnings management.

• Author : Michael I. C. Nwogugu
• Publisher : Routledge
• Pages : 450
• Relase : 2019-11-01
• ISBN : 9781317146551
• Rating : 4/5 (411 users)

Earnings Management, Fintech-Driven Incentives and Sustainable Growth by Michael I. C. Nwogugu Book PDF

Traditional research about Financial Stability and Sustainable Growth typically omits Earnings Management (as a broad class of misconduct), Complex Systems Theory, Mechanism Design Theory, Public Health, psychology issues, and the externalities and psychological effects of Fintech. Inequality, Environmental Pollution, Earnings Management opportunities, the varieties of complex Financial Instruments, Fintech, Regulatory Fragmentation, Regulatory Capture and real-financial sector-linkages are growing around the world, and these factors can have symbiotic relationships. Within Complex System theory framework, this book analyzes these foregoing issues, and introduces new behaviour theories, Enforcement Dichotomies, and critiques of models, regulations and theories in several dimensions. The issues analyzed can affect markets, and evolutions of systems, decision-making, "nternal Markets and risk-perception within government regulators, operating companies and investment entities, and thus they have Public Policy implications. The legal analysis uses applicable US case-law and statutes (which have been copied by many countries, and are similar to those of many common-law countries). Using Qualitative Reasoning, Capital Dynamics Theory (a new approach introduced in this book), Critical Theory and elements of Mechanism Design Theory, the book aims to enhance cross-disciplinary analysis of the above-mentioned issues; and to help researchers build better systems/Artificial-Intelligence/mathematical models in Financial Stability, Portfolio Management, Policy-Analysis, Asset Pricing, Contract Theory, Enforcement Theory and Fraud Detection. The primary audience for this book consists of university Professors, PHD students and PHD degree-holders (in industries, government agencies, financial services companies and research institutes). The book can be used as a primary or supplementary textbook for graduate courses in Regulation; Capital Markets; Law & Economics, International Political Economy and or Mechanism Design (Applied Math, Operations Research, Computer Science or Finance).

• Author : Shailaja V Paijyothi Rao
• Publisher :
• Pages : 194
• Relase : 2005-12-27
• ISBN : 8178817357
• Rating : 4/5 (411 users)

Earnings Management: An Introduction by Shailaja V Paijyothi Rao Book PDF

It is very crucial that companies manage their earnings appropriately. Improper earnings management in Corporate America led to scandals involving Enron, WorldCom etc. Here is a book that seeks to understand how companies manage their earnings, details of

• Author : David Hay,W. Robert Knechel,Marleen Willekens
• Publisher : Routledge
• Pages : 364
• Relase : 2014-09-15
• ISBN : 9781136210358
• Rating : 4/5 (411 users)

The Routledge Companion to Auditing by David Hay,W. Robert Knechel,Marleen Willekens Book PDF

Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

• Author : Lars Oxelheim,Clas G. Wihlborg
• Publisher : Emerald Group Publishing
• Pages : 441
• Relase : 2008-05-15
• ISBN : 9780080557380
• Rating : 4/5 (411 users)

Markets and Compensation for Executives in Europe by Lars Oxelheim,Clas G. Wihlborg Book PDF

The increasing amounts of money paid out in compensation to corporate executives have become the subject of a heated public policy debate on both sides of the Atlantic. This book covers a wide range of issues, including: corporate law and regulation in the area of corporate governance; and, prosperity and growth effects of compensation contracts.

• Author : E. J. Hannan,Manfred Deistler
• Publisher : SIAM
• Pages : 418
• Relase : 2012-05-31
• ISBN : 9781611972184
• Rating : 4/5 (411 users)

The Statistical Theory of Linear Systems by E. J. Hannan,Manfred Deistler Book PDF

Originally published: New York: Wiley, c1988.

• Author : Sanjay Wikash Bissessur
• Publisher : Rozenberg Publishers
• Pages : 217
• Relase : 2005
• ISBN : 9789051709872
• Rating : 4/5 (411 users)

Earnings quality and earnings management by Sanjay Wikash Bissessur Book PDF

• Author : Bruno Maria Franceschetti
• Publisher : Springer
• Pages : 161
• Relase : 2017-08-03
• ISBN : 9783319541211
• Rating : 4/5 (411 users)

Financial Crises and Earnings Management Behavior by Bruno Maria Franceschetti Book PDF

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 : Joshua Ronen,Varda Yaari
• Publisher : Springer Science & Business Media
• Pages : 587
• Relase : 2008
• ISBN : 9780387257693
• Rating : 5/5 (1 users)

Earnings Management by Joshua Ronen,Varda Yaari Book PDF

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?

• Author : James L. Bicksler
• Publisher : Amsterdam ; New York : North-Holland Publishing Company
• Pages : 472
• Relase : 1979
• ISBN : UCSD:31822011070877
• Rating : 4/5 (411 users)

Handbook of Financial Economics by James L. Bicksler Book PDF

• Author : Amy Yunzhi Zang
• Publisher : ProQuest
• Pages : 120
• Relase : 2000
• ISBN : 0549163255
• Rating : 4/5 (411 users)

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 by Amy Yunzhi Zang Book PDF

• Author : Oliveira, Jonas da Silva,Azevedo, Graça Maria do Carmo,Ferreira, Augusta da Conceição Santos
• Publisher : IGI Global
• Pages : 342
• Relase : 2019-03-22
• ISBN : 9781522578185
• Rating : 4/5 (411 users)

International Financial Reporting Standards and New Directions in Earnings Management by Oliveira, Jonas da Silva,Azevedo, Graça Maria do Carmo,Ferreira, Augusta da Conceição Santos Book PDF

The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

• Author : Pietro Gottardo,Anna Maria Moisello
• Publisher : Springer
• Pages : 99
• Relase : 2018-09-24
• ISBN : 9783030003449
• Rating : 4/5 (411 users)

Capital Structure, Earnings Management, and Risk of Financial Distress by Pietro Gottardo,Anna Maria Moisello Book PDF

This book analyzes the impacts that family control of firms has on capital structure choices, leverage and the risk of financial distress, earnings management practices, and the relation between accounting choices and firm market value. For these purposes, longitudinal data on Italian family and non-family non-financial firms are closely analyzed. The Italian setting is of special interest in this context because family businesses account for 94% of GDP, families are particularly committed to maintaining control of firms, and the economy is bank based rather than market based. The analyses draw on the socioemotional wealth approach, which emphasizes the importance of the stock of emotional value in family firms, in combination with financial theories such as Pecking Order Theory, Trade-off Theory, and Agency Theory. The findings cast significant new light on differences between family and non-family firms and the effects of different forms of family influence. The book will have broad appeal for academics, managers, practitioners, and policymakers.

• Author : Farinha, Luís,Cruz, Ana Baltazar,Sebastião, João Renato
• Publisher : IGI Global
• Pages : 487
• Relase : 2020-03-06
• ISBN : 9781799821373
• Rating : 4/5 (411 users)

Handbook of Research on Accounting and Financial Studies by Farinha, Luís,Cruz, Ana Baltazar,Sebastião, João Renato Book PDF

The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.

• Author : Mitchell Franklin,Patty Graybeal,Dixon Cooper
• Publisher :
• Pages : 1056
• Relase : 2019-04-11
• ISBN : 1680922912
• Rating : 3.5/5 (3 users)

Principles of Accounting Volume 1 - Financial Accounting by Mitchell Franklin,Patty Graybeal,Dixon Cooper Book PDF

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 : Darmawan Napitupulu ,Tata Sutabri ,Dahlan Abdullah
• Publisher : European Alliance for Innovation
• Pages : 550
• Relase : 2021-04-19
• ISBN : 9781631902987
• Rating : 4/5 (411 users)

ICEBE 2020 by Darmawan Napitupulu ,Tata Sutabri ,Dahlan Abdullah Book PDF

The Proceeding book presented the International Conference of Economics, Business & Entrepreneurship (ICEBE), which is an international conference hosted by Faculty of Economics & Business Universitas Lampung (FEB-UNILA) in collaboration with Magister Manajemen Teknologi Universitas Multimedia Nusantara. Total 50 full papers presented were carefully reviewed and selected from 85 submissions with the topics not limited to Finance, Accounting, Marketing and Digital Innovation. The ICEBE 2020 Conference was conducted virtually, on 01 October 2020 which had been attended by academics and researchers from various universities worldwide including practitioners with the theme Innovation and Sustainability in the Digital Age.

• Author : Melumad Nahum,Nahum D. Melumad,Doron Nissim
• Publisher : Now Publishers Inc
• Pages : 159
• Relase : 2009
• ISBN : 9781601982124
• Rating : 4/5 (411 users)

Line-Item Analysis of Earnings Quality by Melumad Nahum,Nahum D. Melumad,Doron Nissim Book PDF

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.