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Publizitätsverhalten von Unternehmen : Eine Corporate Governance-Perspektive
Hagmüller, Jürgen (contributor) - 2008
Nachrichten aus dem Gebiet der Corporate Governance sind fast täglich Bestandteil der Wirtschaftspresse. Dabei nehmen Klagen über astronomische Managementgehälter einerseits und Sorgen um die manipulationsfreie Finanzberichterstattung andererseits breiten Raum ein. Jürgen Hagmüller...
Persistent link: https://www.econbiz.de/10014014677
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Vergütungsanreize und opportunistische Bilanzpolitik : Eine empirische Analyse der Rolle von Aufsichtsrat und Abschlussprüfer
Tebben, Tobias - 2011
Die Vorstände von Aktiengesellschaften können durch Bilanzpolitik die Bemessungsgrundlage ihrer erfolgsabhängigen …
Persistent link: https://www.econbiz.de/10014425309
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The Confiscation of American Prosperity : From Right-Wing Extremism and Economic Ideology to the Next Great Depression
Perelman, Michael - 2007
This book argues that the right-wing revolution in the United States has created deepening inequality and will lead to economic catastrophe. The author makes the case that over the past three decades the rich have confiscated wealth and income from the poor and middle class to a far greater...
Persistent link: https://www.econbiz.de/10012054212
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Accounting Choices in Family Firms : An Analysis of Influences and Implications
Ferramosca, Silvia; Ghio, Alessandro - 2018
1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family … wide range of accounting choices, including earnings management, accounting conservatism, and financial and non … different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family …
Persistent link: https://www.econbiz.de/10013263163
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Capital Structure, Earnings Management, and Risk of Financial Distress : A Comparative Analysis of Family and Non-family Firms
Gottardo, Pietro; Moisello, Anna Maria - 2019
appeal for academics, managers, practitioners, and policymakers …
Persistent link: https://www.econbiz.de/10012395947
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The Coinsurance Effect of Corporate Diversification : An Empirical Analysis of the Accounting and Economic Implications
Nußmann, Dominik - 2018
Dominik Nußmann comprehensively analyzes the coinsurance effect of corporate diversification by first providing a structured review of all relevant findings presented in the financial economics and accounting literature. Based on this review, he examines important accounting and economic...
Persistent link: https://www.econbiz.de/10012396308
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Financial Crises and Earnings Management Behavior : Arguments and Evidence Against Causality
Franceschetti, Bruno Maria - 2018
financial crises tend to have no consistent effect on earnings quality since managers’ earnings behavior does not differ from … on managers’ reasons for acting like an earnings manager; in conjunction with the more traditional positivist approach …
Persistent link: https://www.econbiz.de/10012396353
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Introduction to Earnings Management
El Diri, Malek - 2018
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...
Persistent link: https://www.econbiz.de/10012396397
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Statutory Auditors’ Independence in Protecting Stakeholders’ Interest : An Empirical Study
Roy, Mitrendu Narayan; Saha, Siddhartha Sankar - 2018
Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There had also been public disquiet about the role of professional auditors and audit firms, who had been...
Persistent link: https://www.econbiz.de/10012396818
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Bank Funding, Financial Instruments and Decision-Making in the Banking Industry
Carbó Valverde, Santiago (ed.);  … - 2016
This book provides insight into current research topics in finance and banking in the aftermath of the financial crisis. Expert authors authoritatively analyse how banks finance their activities and resolve funding issues. Chapters specifically discuss financial instruments such as corporate...
Persistent link: https://www.econbiz.de/10012398192