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LEADER 00000cam  2200625Ii 4500 
001    261324757 
003    OCoLC 
005    20181101051642.8 
006    m     o  d         
007    cr cn||||||||| 
008    081009s2008    nyua    ob    001 0 eng d 
019    228166155|a228168148|a230743591|a242246143|a316866813
       |a475425529|a607269900|a613620824|a618258555|a648354957
       |a739145554|a746945253|a756428761|a767206627|a988791002
       |a994795386 
020    9780387257716 
020    0387257713 
020    9780387257693|q(cased) 
020    0387257691|q(cased) 
020    9781281137388 
020    1281137383 
024 8  9786611137380 
024 7  10.1007/978-0-387-25771-6|2doi 
024 3  9780387257693 
035    (OCoLC)261324757|z(OCoLC)228166155|z(OCoLC)228168148
       |z(OCoLC)230743591|z(OCoLC)242246143|z(OCoLC)316866813
       |z(OCoLC)475425529|z(OCoLC)607269900|z(OCoLC)613620824
       |z(OCoLC)618258555|z(OCoLC)648354957|z(OCoLC)739145554
       |z(OCoLC)746945253|z(OCoLC)756428761|z(OCoLC)767206627
       |z(OCoLC)988791002|z(OCoLC)994795386 
037    978-0-387-25769-3|bSpringer|nhttp://www.springerlink.com 
040    GW5XE|beng|epn|erda|cGW5XE|dIDEBK|dN$T|dYNG|dCDX|dDKU
       |dOCLCQ|dMND|dDKDLA|dE7B|dUBC|dISOBC|dOCLCQ|dOCLCO|dOCLCQ
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       |dOCLCQ|dUUM|dOCLCQ|dBEATB|dU3W 
049    MAIN 
050  4 HF5681.P8|bR66 2008eb 
072  7 BUS|x033070|2bisacsh 
082 04 658.1554|222 
100 1  Ronen, Joshua.|0http://id.loc.gov/authorities/names/
       n78000299 
245 10 Earnings management :|bemerging insights in theory, 
       practice, and research /|cJoshua Ronen and Varda 
       (Lewinstein) Yaari. 
264  1 New York :|bSpringer,|c2008. 
300    1 online resource (xx, 581 pages) :|billustrations. 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
340    |gpolychrome|2rdacc|0http://rdaregistry.info/termList/
       RDAColourContent/1003 
490 1  Springer series in accounting scholarship 
504    Includes bibliographical references and index. 
505 0  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. 
520 1  "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. 
588 0  Print version record. 
650  0 Corporate profits.|0http://id.loc.gov/authorities/subjects
       /sh85032907 
650  0 Corporations|xFinance.|0http://id.loc.gov/authorities/
       subjects/sh85032938 
650  0 Corporations|xAccounting.|0http://id.loc.gov/authorities/
       subjects/sh85032929 
655  4 Electronic books. 
655  7 Financial statements.|2lcgft 
700 1  Yaari, Varda.|0http://id.loc.gov/authorities/names/
       nb2008001598 
776 08 |iPrint version:|aRonen, Joshua.|tEarnings management.
       |dNew York : Springer, 2008|z9780387257693|z0387257691
       |w(OCoLC)191241275 
830  0 Springer series in accounting scholarship.|0http://
       id.loc.gov/authorities/names/no2005120729 
990    SpringerLink|bSpringer English/International eBooks 2008 -
       Full Set|c2018-10-31|yNew collection 
       springerlink.ebooks2008|5OH1 
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