Earnings Management Emerging Insights in Theory, Practice, and Research /

• Main Authors: Ronen, Joshua (Author), Yaari, Varda (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Boston, MA : Springer US, 2008.
• Series: Springer Series in Accounting Scholarship, 3
• Subjects: Business.; Accounting.; Bookkeeping.; Leadership.; Finance.; Economics.; Management science.; Microeconomics.; Business and Management.; Business Strategy/Leadership.; Accounting/Auditing.; Finance, general.; Economics, general.

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...

Table of 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.