Introduction to Earnings Management

• Main Author: El Diri, Malek (Author, http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2018.
• Edition: 1st ed. 2018.
• Subjects: Accounting.; Bookkeeping .; Capital market.; Corporations-Finance.; Banks and banking.; Accounting/Auditing.; Capital Markets.; Corporate Finance.; Banking.

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,...

Table of Contents:

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