Earnings management : an executive perspective
著者
書誌事項
Earnings management : an executive perspective
Thomson, c2005
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注記
Includes index
内容説明・目次
内容説明
Learn how to legally manage your earnings with EARNINGS MANAGEMENT! This finance text demystifies earnings management and provides you with 28 reasonable and legal techniques. Read this text and you will gain valuable knowledge about earning management concepts and tools and gain insight into the management decisions that can shape financial statements and the underlying quality of the earnings.
目次
1. What is Earnings Management? 2. Popular Earnings Management Techniques 3. Why Practice Earnings Management? 4. Ethical, Regulatory, and Legal Considerations 5. Research on Earnings Management 6. Quality of Earning 7. ?Cookie Jar Reserve? Techniques 8. ?Big Bath? Techniques 9. ?Big Bet? on the Future 10. ?Flushing? the Investment Portfolio Techniques 11. ?Throw out? a Problem Child 12. If You Don?t Like Your GAAP, Change it 13. Long-Term Asset Write-Off Methods 14. Sale/Leaseback Techniques 15. Above the Line Versus Below the Line 16. Early Retirement of Debt 17. ?Shrink the Ship? 18. Implementing Earnings Management and Managing Analyst?s Expectations
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