Introduction to Earnings Management
Autor Malek El Dirien Limba Engleză Hardback – sep 2017
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Specificații
ISBN-13: 9783319626857
ISBN-10: 331962685X
Pagini: 113
Ilustrații: IX, 113 p.
Dimensiuni: 155 x 235 mm
Greutate: 0.35 kg
Ediția:1st ed. 2018
Editura: Springer International Publishing
Colecția Springer
Locul publicării:Cham, Switzerland
ISBN-10: 331962685X
Pagini: 113
Ilustrații: IX, 113 p.
Dimensiuni: 155 x 235 mm
Greutate: 0.35 kg
Ediția:1st ed. 2018
Editura: Springer International Publishing
Colecția Springer
Locul publicării:Cham, Switzerland
Cuprins
Introduction.- Definitions, Activities, and Measurement of Earnings Management.- Theoretical Framework.- Motives of Earnings Management.- Summary.
Textul de pe ultima copertă
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.
Caracteristici
Provides a comprehensive, up-to-date and summarized analysis of earnings management Presents a step-by-step definition of earnings management to help readers distinguish it from relatively similar activities Includes a special chapter on the theoretical framework to assist researchers in establishing their future research arguments and explain the motives of earnings management