Author: Joshua Ronen
Publisher: 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?
Earnings Management
Author: Joshua Ronen
Publisher: 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?
Publisher: 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?
The Wealth Creators
Author: Roy C. Smith
Publisher: Truman Talley Books
ISBN: 1429980893
Category : Business & Economics
Languages : en
Pages : 370
Book Description
The last two decades saw a greater rise in wealth than during any comparable period in history. Now meet the wealth-driven people behind the dollars. The Multi-Millionaires. How Much They Made. How Each One Made It. At the beginning of 2000, there were nearly three hundred billionaires and five million millionaires living in the United States. Total household wealth had reached $37 trillion, up from just over $8 trillion when Ronald Reagan became president. he stories of these super-rich men and women reflect the social and economic history of the last twenty years. Roy C. Smith's The Wealth Creators takes the reader into five core areas of opportunity today as well as the career turning points of key individuals in each: - Entrepreneurs like Mike Bloomberg, Sam Walton, and Ted Turner, - Dealmakers such as Kirk Kerkorian, Ron Perelman, and Larry Tisch, - Investors like Warren Buffett and financiers like George Soros, - Corporate executives such as Jack Welch, Sandy Weill, and Michael Eisner, - And entertainers like Oprah Winfrey, Steven Spielberg, and Tiger Woods.
Publisher: Truman Talley Books
ISBN: 1429980893
Category : Business & Economics
Languages : en
Pages : 370
Book Description
The last two decades saw a greater rise in wealth than during any comparable period in history. Now meet the wealth-driven people behind the dollars. The Multi-Millionaires. How Much They Made. How Each One Made It. At the beginning of 2000, there were nearly three hundred billionaires and five million millionaires living in the United States. Total household wealth had reached $37 trillion, up from just over $8 trillion when Ronald Reagan became president. he stories of these super-rich men and women reflect the social and economic history of the last twenty years. Roy C. Smith's The Wealth Creators takes the reader into five core areas of opportunity today as well as the career turning points of key individuals in each: - Entrepreneurs like Mike Bloomberg, Sam Walton, and Ted Turner, - Dealmakers such as Kirk Kerkorian, Ron Perelman, and Larry Tisch, - Investors like Warren Buffett and financiers like George Soros, - Corporate executives such as Jack Welch, Sandy Weill, and Michael Eisner, - And entertainers like Oprah Winfrey, Steven Spielberg, and Tiger Woods.
Litigation Services Handbook
Author: Roman L. Weil
Publisher: John Wiley & Sons
ISBN: 1119363160
Category : Law
Languages : en
Pages : 1439
Book Description
The comprehensive "bible" for financial experts providing litigation support The Litigation Services Handbook is the definitive guide for financial experts engaged in litigation services. Attorneys require financial experts now more than ever, and this book provides the guidance you need to provide a high level of service as witness and consultant. Enhance your litigation skills as you delve into the fine points of trial preparation, deposition, and testimony; project authority under examination, and hold up to tough questions under cross-examination. Fraud investigations are a major component of litigation support services, and this book delves deep into Sarbanes-Oxley compliance and other relevant topics to give you a foundational understanding of how these cases are prosecuted, and your role as the financial services expert. This updated sixth edition includes new coverage of technology's role in the financial expert's practice, and the focus on investigations provides practical insight from leading experts in the field. From the process itself to proving damages, this indispensable reference covers all aspects of litigation services. Providing litigation support requires more than just your financial expertise; you also need a working knowledge of relevant case law, and a deep understanding of both the litigation process and the finer points of courtroom appearances. This book provides the insight and perspective you need to provide superior service to attorneys and their clients. Understand your role in trial preparation and testimony presentation Provide authoritative responses to direct and cross examination Examine and analyze Sarbanes-Oxley rulings Lend financial expertise to fraud investigations The growing demand for financial expert litigation services has created a niche market for CPAs, creating a lucrative opportunity for qualified accountants who also possess the specialized knowledge the role requires. The Litigation Services Handbook is THE essential guide for anyone involved in financial litigation.
Publisher: John Wiley & Sons
ISBN: 1119363160
Category : Law
Languages : en
Pages : 1439
Book Description
The comprehensive "bible" for financial experts providing litigation support The Litigation Services Handbook is the definitive guide for financial experts engaged in litigation services. Attorneys require financial experts now more than ever, and this book provides the guidance you need to provide a high level of service as witness and consultant. Enhance your litigation skills as you delve into the fine points of trial preparation, deposition, and testimony; project authority under examination, and hold up to tough questions under cross-examination. Fraud investigations are a major component of litigation support services, and this book delves deep into Sarbanes-Oxley compliance and other relevant topics to give you a foundational understanding of how these cases are prosecuted, and your role as the financial services expert. This updated sixth edition includes new coverage of technology's role in the financial expert's practice, and the focus on investigations provides practical insight from leading experts in the field. From the process itself to proving damages, this indispensable reference covers all aspects of litigation services. Providing litigation support requires more than just your financial expertise; you also need a working knowledge of relevant case law, and a deep understanding of both the litigation process and the finer points of courtroom appearances. This book provides the insight and perspective you need to provide superior service to attorneys and their clients. Understand your role in trial preparation and testimony presentation Provide authoritative responses to direct and cross examination Examine and analyze Sarbanes-Oxley rulings Lend financial expertise to fraud investigations The growing demand for financial expert litigation services has created a niche market for CPAs, creating a lucrative opportunity for qualified accountants who also possess the specialized knowledge the role requires. The Litigation Services Handbook is THE essential guide for anyone involved in financial litigation.
Advances in Accounting
Author: Philip M J Reckers
Publisher: Elsevier
ISBN: 0080543987
Category : Business & Economics
Languages : en
Pages : 257
Book Description
Advances in Accounting
Publisher: Elsevier
ISBN: 0080543987
Category : Business & Economics
Languages : en
Pages : 257
Book Description
Advances in Accounting
Research, Standard Setting, and Global Financial Reporting
Author: Mary E. Barth
Publisher: Now Publishers Inc
ISBN: 1601980086
Category : Business & Economics
Languages : en
Pages : 109
Book Description
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
Publisher: Now Publishers Inc
ISBN: 1601980086
Category : Business & Economics
Languages : en
Pages : 109
Book Description
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
Pay Without Performance
Author: Lucian A. Bebchuk
Publisher: Harvard University Press
ISBN: 9780674020634
Category : Business & Economics
Languages : en
Pages : 308
Book Description
The company is under-performing, its share price is trailing, and the CEO gets...a multi-million-dollar raise. This story is familiar, for good reason: as this book clearly demonstrates, structural flaws in corporate governance have produced widespread distortions in executive pay. Pay without Performance presents a disconcerting portrait of managers' influence over their own pay--and of a governance system that must fundamentally change if firms are to be managed in the interest of shareholders. Lucian Bebchuk and Jesse Fried demonstrate that corporate boards have persistently failed to negotiate at arm's length with the executives they are meant to oversee. They give a richly detailed account of how pay practices--from option plans to retirement benefits--have decoupled compensation from performance and have camouflaged both the amount and performance-insensitivity of pay. Executives' unwonted influence over their compensation has hurt shareholders by increasing pay levels and, even more importantly, by leading to practices that dilute and distort managers' incentives. This book identifies basic problems with our current reliance on boards as guardians of shareholder interests. And the solution, the authors argue, is not merely to make these boards more independent of executives as recent reforms attempt to do. Rather, boards should also be made more dependent on shareholders by eliminating the arrangements that entrench directors and insulate them from their shareholders. A powerful critique of executive compensation and corporate governance, Pay without Performance points the way to restoring corporate integrity and improving corporate performance.
Publisher: Harvard University Press
ISBN: 9780674020634
Category : Business & Economics
Languages : en
Pages : 308
Book Description
The company is under-performing, its share price is trailing, and the CEO gets...a multi-million-dollar raise. This story is familiar, for good reason: as this book clearly demonstrates, structural flaws in corporate governance have produced widespread distortions in executive pay. Pay without Performance presents a disconcerting portrait of managers' influence over their own pay--and of a governance system that must fundamentally change if firms are to be managed in the interest of shareholders. Lucian Bebchuk and Jesse Fried demonstrate that corporate boards have persistently failed to negotiate at arm's length with the executives they are meant to oversee. They give a richly detailed account of how pay practices--from option plans to retirement benefits--have decoupled compensation from performance and have camouflaged both the amount and performance-insensitivity of pay. Executives' unwonted influence over their compensation has hurt shareholders by increasing pay levels and, even more importantly, by leading to practices that dilute and distort managers' incentives. This book identifies basic problems with our current reliance on boards as guardians of shareholder interests. And the solution, the authors argue, is not merely to make these boards more independent of executives as recent reforms attempt to do. Rather, boards should also be made more dependent on shareholders by eliminating the arrangements that entrench directors and insulate them from their shareholders. A powerful critique of executive compensation and corporate governance, Pay without Performance points the way to restoring corporate integrity and improving corporate performance.
Innovation and Entrepreneurship in Western Canada
Author: James J. Chrisman
Publisher: University of Calgary Press
ISBN: 1552380750
Category : Canada, Western
Languages : en
Pages : 377
Book Description
A collection of articles by Canadian scholars that examines the nature of the entrepreneurial process at the national and regional levels. The book presents emerging research and scholarly perspectives on the roles of innovation, entrepreneurship, and family business in western Canadian economic development. Includes conceptual pieces, theory-building exercises based on field research, literature reviews, large-scale empirical studies, and presentations of new methodological advancements that further research in the field of business.
Publisher: University of Calgary Press
ISBN: 1552380750
Category : Canada, Western
Languages : en
Pages : 377
Book Description
A collection of articles by Canadian scholars that examines the nature of the entrepreneurial process at the national and regional levels. The book presents emerging research and scholarly perspectives on the roles of innovation, entrepreneurship, and family business in western Canadian economic development. Includes conceptual pieces, theory-building exercises based on field research, literature reviews, large-scale empirical studies, and presentations of new methodological advancements that further research in the field of business.
Journal of Applied Corporate Finance
Author:
Publisher:
ISBN:
Category : Capital investments
Languages : en
Pages : 1008
Book Description
Publisher:
ISBN:
Category : Capital investments
Languages : en
Pages : 1008
Book Description
journal of accounting & economics
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 534
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 534
Book Description
Measuring the Non-linearity of Fixed Income Securities
Author: March S. Freed
Publisher:
ISBN:
Category : Fixed-income securities
Languages : en
Pages : 48
Book Description
Publisher:
ISBN:
Category : Fixed-income securities
Languages : en
Pages : 48
Book Description