Earnings management : emerging insights in theory, practice, and research
著者
書誌事項
Earnings management : emerging insights in theory, practice, and research
（Springer series in accounting scholarship）
Springer, c2008
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注記
Includes bibliographical references (p. [463]-575) and index
内容説明・目次
内容説明
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?
目次
The Importance of Earnings.- Definition of Earnings Management.- The Management.- Users.- Gatekeepers.- Truth-Telling.- Smoothing.- Maximization and Minimization.- The Accruals Process.- The Accruals Methodology.- Modifications to the Jones Model and Alternative Methodologies.
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