Author: C. S. Agnes ChengPublisher:
ISBN:
Category :
Languages : en
Pages : 54
Book Description
A Specification Analysis of the Unexpected Earnings Response Regression Model
Author: C. S. Agnes ChengPublisher:
ISBN:
Category :
Languages : en
Pages : 54
Book Description
Earnings Measurement, Determination, Management, and Usefulness
Author: Ahmed Riahi-BelkaouiPublisher: Bloomsbury Publishing USA
ISBN: 0313388601
Category : Business & Economics
Languages : en
Pages : 200
Book Description
Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be smoothed, for example.) A succinct, penetrating, illuminating treatment of earnings in general as well as its particulars, the book will be especially useful to upper management and accounting professionals, and to their colleagues in the academic community. Riahi-Belkaoui argues that the interest in earnings and its related issues of measurement, determination, management, and usefulness stems from three factors: 1) the crucial importance of earnings as the shareholders' share of the corporation's wealth; 2) the reliance of investors and users on earnings and the transformation of earnings for resource allocation decision making; and 3), the direct association between the efficiency of the capital markets and timely provision of earnings data. Each chapter identifies the nature of the issues surrounding the concept of earnings and presents empirical evidence that can be used to make enlightened corporate decisions or to aid in the development of public policy.
Analysts' Overreaction/underreaction to Earnings Information as an Explanation for Anomalous Stock Price Behavior
Author: Jeffery AbarbanellPublisher:
ISBN:
Category : Stocks
Languages : en
Pages : 50
Book Description
Earnings Management
Author: Joshua RonenPublisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587
Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Journal of Accounting Literature
Author: Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 308
Book Description
Essays on Earnings Response Coefficient
Author: Krishnamoorthy RameshPublisher:
ISBN:
Category : Corporate profits
Languages : en
Pages : 262
Book Description
Focus on Finance and Accounting Research
Author: Michael H. NeelanPublisher: Nova Publishers
ISBN: 9781600213809
Category : Business & Economics
Languages : en
Pages : 192
Book Description
Preface; The Role of Revenues and Costs in CEO Compensation; The Importance of Intellectual Capital Reporting: Perspectives from Finance Professionals; Has Regulation Changed the Market's Reward for Meeting or Beating Expectations?; Reaction of the Brazilian Stock Market to Positive and Negative Shocks; Earnings Management to Meet Earnings Benchmarks: Evidence from Japan; Audit in Ukraine; Auditor Reputation and Auditor Independence: Evidence from an Emerging Market; Trends of the Returns-Earnings Associations Over the Last Three Decades; Managers' Discretionary Behaviour, Earnings Management and Corporate Governance: An Empirical International Analysis; Index.
Presentation of Multiattribute Data
Author: Narayan S. UmanathPublisher:
ISBN:
Category :
Languages : en
Pages : 54
Book Description
A Reexamination of Auditor Versus Model Accuracy Within the Context of the Going-concern Opinion Decision
Author: William S. HopwoodPublisher:
ISBN:
Category :
Languages : en
Pages : 48
Book Description
Research in Finance
Author: Andrew H. ChenPublisher: Emerald Group Publishing
ISBN: 1849505497
Category : Business & Economics
Languages : en
Pages : 333
Book Description
Contains contributions on a range of important issues in research in finance and economics. This volume includes topics such as the IPO underwriting spreads, the moral hazard problems in bank regulation as well as in the cost of deposit insurance, the loan yield spreads, and the aggregate bank performance at the state-level.
