The Association of Earnings Management with Current Returns, Current Market Values, Future Returns, Executive Compensation and the Likelihood of Being a Target of 10b-5 Litigation PDF Download
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Author: Christopher L. Jones
Publisher:
ISBN:
Category :
Languages : en
Pages : 290
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Book Description
Author: Christopher L. Jones
Publisher:
ISBN:
Category :
Languages : en
Pages : 290
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Book Description
Author: Cheng F. Lee
Publisher: Center for PBBEFR & Airiti Press
ISBN: 9866286657
Category : Business & Economics
Languages : en
Pages :
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Book Description
Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.
Author: J. Timothy Sale
Publisher: Elsevier
ISBN: 0080549640
Category : Business & Economics
Languages : en
Pages : 261
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Book Description
Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.
Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 468
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Book Description
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?
Author:
Publisher:
ISBN:
Category : Dissertation abstracts
Languages : en
Pages : 784
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Book Description
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Gary P. Pisano
Publisher: Harvard Business Press
ISBN: 1422187543
Category : Business & Economics
Languages : en
Pages : 256
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Book Description
Manufacturing’s central role in global innovation Companies compete on the decisions they make. For years—even decades—in response to intensifying global competition, companies decided to outsource their manufacturing operations in order to reduce costs. But we are now seeing the alarming long-term effect of those choices: in many cases, once manufacturing capabilities go away, so does much of the ability to innovate and compete. Manufacturing, it turns out, really matters in an innovation-driven economy. In Producing Prosperity, Harvard Business School professors Gary Pisano and Willy Shih show the disastrous consequences of years of poor sourcing decisions and underinvestment in manufacturing capabilities. They reveal how today’s undervalued manufacturing operations often hold the seeds of tomorrow’s innovative new products, arguing that companies must reinvest in new product and process development in the US industrial sector. Only by reviving this “industrial commons” can the world’s largest economy build the expertise and manufacturing muscle to regain competitive advantage. America needs a manufacturing renaissance—for restoring itself, and for the global economy as a whole. This will require major changes. Pisano and Shih show how company-level choices are key to the sustained success of industries and economies, and they provide business leaders with a framework for understanding the links between manufacturing and innovation that will enable them to make better outsourcing decisions. They also detail how government must change its support of basic and applied scientific research, and promote collaboration between business and academia. For executives, policymakers, academics, and innovators alike, Producing Prosperity provides the clearest and most compelling account yet of how the American economy lost its competitive edge—and how to get it back.
Author: Bo Sun
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 155
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Book Description
Studies in the accounting literature suggest that managers conduct earnings management in an opportunistic (OEM) manner which enriches the CEO at the expense of shareholders. An alternative view is that earnings management signals the firms future prospects (FSEM) which is consistent with shareholder value maximization. The current study uses a firm specific mapping of accruals into future cash flows to differentiate between FSEM and OEM and then investigates whether the CEOs FSEM and OEM choices map into their compensation mechanism. Using a fifteen-year panel data set of CEOs in the largest, publicly traded U.S. companies, I document that, after controlling for CEO and firm specific determinants of compensation, FSEM (OEM) CEOs receive a compensation incentive premium (discount). Second, I document a positive (negative) association between CEO compensation and total long term cumulative shareholder returns for the FSEM (OEM) portfolios. Finally, consistent with signaling theory, I document that, after controlling for all other effects, the group of FSEM firms have significantly higher annual abnormal returns than the group of OEM firms. My results also suggest that the relation between the FSEM signal and risk adjusted returns depends on the length of the horizon considered in calculating risk adjusted returns.
