Earnings management emerging insights in theory, practice, and research /
"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...
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Other Authors: | |
Format: | Electronic |
Language: | English |
Published: |
New York :
Springer,
c2008.
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Series: | Springer series in accounting scholarship.
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Subjects: | |
Online Access: | ebrary View fulltext via EzAccess MyiLibrary SpringerLink SpringerLink SpringerLink |
LEADER | 03917cam a2200649Ia 4500 | ||
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001 | 592 | ||
003 | OCoLC | ||
005 | 20130711000946.0 | ||
006 | m o d | ||
007 | cr cn| | ||
008 | 081009s2008 nyua ob 001 0 eng d | ||
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100 | 1 | # | |a Ronen, Joshua. |
245 | 1 | 0 | |a Earnings management |b emerging insights in theory, practice, and research / |c Joshua Ronen and Varda (Lewinstein) Yaari. |h [electronic resource] : |
260 | # | # | |a New York : |b Springer, |c c2008. |
300 | # | # | |a 1 online resource (xx, 581 p.) : |b ill. |
490 | 1 | # | |a Springer series in accounting scholarship |
504 | # | # | |a Includes bibliographical references and index. |
520 | 1 | # | |a "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 cash flows) has become a focal point of business strategy and academic research. Earnings Management: Emerging Insights in Theory, Practice, and Research is the most comprehensive book to date on the subject, aimed at scholars and practitioners in accounting, finance, economics, law, and public policy. Tracing two key strands of research over the past 25 years - one focused on explaining the phenomenon and one on proposing suggestions for improving practice - the authors highlight theoretical and empirical contributions to the field, as well as regulatory innovations and corporate applications."--Jacket. |
588 | # | # | |a Description based on print version record. |
650 | # | 0 | |a Corporate profits. |
650 | # | 0 | |a Corporations |x Finance. |
650 | # | 0 | |a Corporations |x Accounting. |
650 | # | 4 | |a Financial statements. |
650 | # | 7 | |a BUSINESS & ECONOMICS |x Risk Assessment & Management. |x Insurance |2 bisacsh |
655 | # | 4 | |a Electronic books. |
700 | 1 | # | |a Yaari, Varda. |
776 | 0 | 8 | |a Ronen, Joshua. |d New York : Springer, c2008 |i Print version: |t Earnings management. |w (OCoLC)191241275 |z 0387257691 |z 9780387257693 |
830 | # | 0 | |a Springer series in accounting scholarship. |
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