Earnings Management

Earnings Management PDF Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257691
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?

Earnings Management

Earnings Management PDF Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257691
Category : Business & Economics
Languages : en
Pages : 587

Get Book Here

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?

Advances in Pacific Basin Business, Economics and Finance

Advances in Pacific Basin Business, Economics and Finance PDF Author: Cheng-Few Lee
Publisher: Emerald Group Publishing
ISBN: 1837538646
Category : Business & Economics
Languages : en
Pages : 377

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Book Description
Advances in Pacific Basin Business, Economics and Finance (APBBEF) is a peer-reviewed series designed to focus on interdisciplinary research in finance, economics, and management among Pacific Rim countries.

The Role of Corporate Governance in Meeting Or Beating Analysts' Expectations

The Role of Corporate Governance in Meeting Or Beating Analysts' Expectations PDF Author: Angela Banita Andrews
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 296

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Book Description


ICMLG2016-4th International Conference on Management, Leadership and Governance

ICMLG2016-4th International Conference on Management, Leadership and Governance PDF Author: Dmitry Vasilenko and Natalia Khazieva
Publisher: Academic Conferences and publishing limited
ISBN: 1910810843
Category :
Languages : en
Pages : 543

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Book Description


ECMLG2012-Proceedings of the 8th European Conference on Management, Leadership and Governance

ECMLG2012-Proceedings of the 8th European Conference on Management, Leadership and Governance PDF Author: John Politis
Publisher: Academic Conferences Limited
ISBN: 1908272910
Category : Leadership
Languages : en
Pages : 593

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Book Description
Published by Academic Conferences and Publishing International Limited Edited by: Professor John Politis, Neapolis University Pafos, Cyprus. CD version of the proceedings of the 8th European Conference on Management Leadership and Governance - ECMLG 2012 hosted by the Neapolis University on the 8-9 November 2012. 567 pages

Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors

Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264116052
Category :
Languages : en
Pages : 78

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Book Description
This report reflects long-term, in-depth discussion and debate by participants in the Latin American Roundtable on Corporate Governance.

Corporate Governance Codes for the 21st Century

Corporate Governance Codes for the 21st Century PDF Author: Jean J. du Plessis
Publisher: Springer
ISBN: 3319518682
Category : Law
Languages : en
Pages : 316

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Book Description
The book is the first comprehensive consideration, since the UK Cadbury Report recommended a voluntary Corporate Governance Code, of the question whether Corporate Governance Codes are the most effective way of ensuring adherence to good corporate governance principles. There is no doubt that the idea of voluntary compliance with good corporate governance practices, based on the principle of ‘comply or explain’, has captured the imagination of the world. It is probably one of the best and most comprehensive examples of ‘self-regulation’ ever seen in any area where the society could be affected significantly, for current purposes by corporations.However, is this the most effective way of ensuring that corporations act responsibly and adhere to good corporate governance principles? Have these Codes really improved corporate governance practices significantly? Is it time for a rethink and, at least in certain areas, start to rely more on ‘hard law’ and clearer expectations to ensure compliance? All these issues are addressed in the book.

The C.F.A. Digest

The C.F.A. Digest PDF Author: Institute of Chartered Financial Analysts
Publisher:
ISBN:
Category : Investments
Languages : en
Pages : 828

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Book Description


Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector

Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector PDF Author: Albuquerque, Fábio
Publisher: IGI Global
ISBN: 1668472953
Category : Business & Economics
Languages : en
Pages : 338

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Book Description
To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.

Outside Director Compensation in German Public Family Firms

Outside Director Compensation in German Public Family Firms PDF Author: Pascal Engel
Publisher: Springer
ISBN: 3658073160
Category : Business & Economics
Languages : en
Pages : 193

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Book Description
Pascal Engel investigates how outside directors are incentivized in family firms that are publicly listed but still partly owned by members of the founding family. Owning families significantly influence their firms' corporate conduct with their own set of goals, sometimes in conflict with economically driven goals of the capital markets. The author analyzes how family shareholders exert their influence on compensation schemes of outside directors who have the difficult task to protect the interests of family and non-family shareholders. This book provides insights on current approaches of defining a compensation scheme that attracts qualified outside directors but concurrently reflects respective shareholders' preferences.