Dividend-based Earnings Management

Dividend-based Earnings Management PDF Author: Eero Kasanen
Publisher:
ISBN: 9789517020633
Category :
Languages : en
Pages : 38

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Dividend-based Earnings Management

Dividend-based Earnings Management PDF Author: Eero Kasanen
Publisher:
ISBN: 9789517020633
Category :
Languages : en
Pages : 38

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Book Description


Earnings Management

Earnings Management PDF Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587

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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?

Dissertation Abstracts International

Dissertation Abstracts International PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 624

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Line-Item Analysis of Earnings Quality

Line-Item Analysis of Earnings Quality PDF Author: Melumad Nahum
Publisher: Now Publishers Inc
ISBN: 1601982127
Category : Business & Economics
Languages : en
Pages : 159

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Book Description
Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements. After providing an overview of earnings quality and earnings management, Line-Item Analysis of Earnings Quality analyzes key line items from the financial statements. For each key line item, the authors: review accounting principles; discuss implications for earnings quality; evaluate the susceptibility of the item to manipulation; describe analyses and red flags which may inform on the item's quality. Line-Item Analysis of Earnings Quality will prove useful in conducting fundamental and contextual analyses through its analysis and evaluations.

Economic Effects of Transparency in International Equity Markets

Economic Effects of Transparency in International Equity Markets PDF Author: Mark Lang
Publisher: Now Publishers Inc
ISBN: 1601984480
Category : Business & Economics
Languages : en
Pages : 79

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Book Description
This monograph reviews the existing accounting, finance and economics literature on the economic effects of transparency in international equity markets, considers aspects of an international setting that make it an interesting environment for investigating these effects, and suggests directions for future research

Concentrated Corporate Ownership

Concentrated Corporate Ownership PDF Author: Randall K. Morck
Publisher: University of Chicago Press
ISBN: 0226536823
Category : Business & Economics
Languages : en
Pages : 404

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Book Description
Standard economic models assume that many small investors own firms. This is so in most large U.S. firms, but wealthy individuals or families generally hold controlling blocks in smaller U.S. firms and in all firms in most other countries. Given this, the lack of theoretical and empirical work on tightly held firms is surprising. What corporate governance problems arise in tightly held firms? How do these differ from corporate governance problems in widely held firms? How do control blocks arise and how are they maintained? How does concentrated ownership affect economic growth? How should we regulate tightly held firms? Drawing together leading scholars from law, economics, and finance, this volume examines the economic and legal issues of concentrated ownership and their impact on a shifting global economy.

Smoothing Income Numbers

Smoothing Income Numbers PDF Author: Joshua Ronen
Publisher: Addison Wesley Publishing Company
ISBN: 9780201063479
Category : Income accounting
Languages : en
Pages : 148

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American Doctoral Dissertations

American Doctoral Dissertations PDF Author:
Publisher:
ISBN:
Category : Dissertation abstracts
Languages : en
Pages : 848

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National Supervision and Income Smoothing in Banks’ Annual Reports

National Supervision and Income Smoothing in Banks’ Annual Reports PDF Author: Costanza Di Fabio
Publisher: Springer Nature
ISBN: 3030740110
Category : Business & Economics
Languages : en
Pages : 100

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Book Description
This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks’ annual reports, with a specific focus on income smoothing. The issue is quite challenging as, since the 2008 financial crisis, governmental bodies and regulators have stressed the crucial role of supervision for bank transparency purposes, but the effect of supervision on accounting manipulation is still discussed. Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models. By exploring a broad range of national supervision’s characteristics, the book presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.

The Journal of Business: Volume 54; Number 1; January 1981

The Journal of Business: Volume 54; Number 1; January 1981 PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 204

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Book Description