Kathleen Yates 
Earnings Management [PDF ebook] 
Global Perspectives, Performance and Future Research

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Earnings management is an issue that directly affects the overall integrity and quality of financial reporting and to date, many studies have been conducted in an attempt to gain an understanding of whether firms are engaging in earnings management, why they do so, what are the motives that drive managers’ discretionary behaviour, what are the economic consequences and whether investors can see through this behaviour? In this book, Chapter One reviews the developments and the trends in the contemporary earnings management research and discuss several possible avenues for future research. Chapter Two provides an overview of the most recent studies on earnings management in relation to the financial crisis and the institutional environment and firm characteristics. Chapter Three provides a description of the nowadays most commonly used methods for measuring earnings management in accounting and finance literature. Chapter Four examines earnings management and corporate social responsibility as an entrenchment strategy.

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định dạng PDF ● Trang 149 ● ISBN 9781634855495 ● Biên tập viên Kathleen Yates ● Nhà xuất bản Nova Science Publishers ● Được phát hành 2016 ● Có thể tải xuống 3 lần ● Tiền tệ EUR ● TÔI 7226958 ● Sao chép bảo vệ Adobe DRM
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