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EBOOK
Author Ronen, Joshua.
Title Earnings management : emerging insights in theory, practice, and research / Joshua Ronen and Varda (Lewinstein) Yaari.
Imprint New York : Springer, 2008.

LOCATION CALL # STATUS MESSAGE
 OHIOLINK SPRINGER EBOOKS    ONLINE  
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LOCATION CALL # STATUS MESSAGE
 OHIOLINK SPRINGER EBOOKS    ONLINE  
View online
Author Ronen, Joshua.
Series Springer series in accounting scholarship
Springer series in accounting scholarship.
Subject Corporate profits.
Corporations -- Finance.
Corporations -- Accounting.
Alt Name Yaari, Varda.
Description 1 online resource (xx, 581 pages) : illustrations.
polychrome rdacc
Bibliography Note Includes bibliographical references and index.
Summary "In the wake of corporate accounting scandals, the bursting of the Internet bubble, and the Sarbanes-Oxley Act - designed to protect investors and consumers from such excesses - "earnings management" (the set of managerial practices and decisions that influence accounting choices and operating cash flows) has become a focal point of business strategy and academic research. Earnings Management: Emerging Insights in Theory, Practice, and Research is the most comprehensive book to date on the subject, aimed at scholars and practitioners in accounting, finance, economics, law, and public policy. Tracing two key strands of research over the past 25 years - one focused on explaining the phenomenon and one on proposing suggestions for improving practice - the authors highlight theoretical and empirical contributions to the field, as well as regulatory innovations and corporate applications."--Jacket.
Contents 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.
Note Print version record.
ISBN 9780387257716
0387257713
9780387257693 (cased)
0387257691 (cased)
9781281137388
1281137383
ISBN/ISSN 9786611137380
10.1007/978-0-387-25771-6
9780387257693
OCLC # 261324757
Additional Format Print version: Ronen, Joshua. Earnings management. New York : Springer, 2008 9780387257693 0387257691 (OCoLC)191241275


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