Earnings management : emerging insights in theory, practice, and research

Joshua Ronen ...

Address the questions: Why earnings are so important that firms feel compelled to manipulate them? What is earnings management? What set of circumstances will induce earnings management? And how will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management?

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Year of publication:	[2007]
Other Persons:	Ronen, Joshua (contributor)
Publisher:	New York, NY : Springer [Berlin : Springer
Subject:	Bilanzpolitik \| Accounting policy \| Gewinnermittlung \| Profit determination \| Internes Kontrollsystem \| Internal control \| Corporate Governance \| Corporate governance \| Rückstellung \| Accrual \| USA \| United States \| Unternehmen \| Profit \| Finanzierung \| Rechnungswesen

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Extent:	Online-Ressource
Series:	Springer series in accounting scholarship ; [Vol. 3]
Type of publication:	Book / Working Paper
Language:	English
Notes:	Description based upon print version of record Front Matter; 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; Back Matter;
ISBN:	978-0-387-25771-6
Other identifiers:	10.1007/b136045 [DOI]
Classification:	Betriebliches Rechnungswesen
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014274982