Introduction to Earnings Management

 
 
Springer (Verlag)
  • erschienen am 18. August 2018
 
  • Buch
  • |
  • Softcover
  • |
  • 124 Seiten
978-3-319-87371-8 (ISBN)
 
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
Softcover reprint of the original 1st ed. 2018
  • Englisch
  • Cham
  • |
  • Schweiz
Springer International Publishing
  • Für Beruf und Forschung
IX, 113 p.
  • Höhe: 235 mm
  • |
  • Breite: 155 mm
  • |
  • Dicke: 7 mm
  • 199 gr
978-3-319-87371-8 (9783319873718)
10.1007/978-3-319-62686-4
weitere Ausgaben werden ermittelt

Introduction.- Definitions, Activities, and Measurement of Earnings Management.- Theoretical Framework.- Motives of Earnings Management.- Summary.

This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

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