Introduction to Earnings Management

Introduction to Earnings Management PDF Author: Malek El Diri
Publisher: Springer
ISBN: 3319626868
Category : Business & Economics
Languages : en
Pages : 120

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Book Description
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

Introduction to Earnings Management

Introduction to Earnings Management PDF Author: Malek El Diri
Publisher: Springer
ISBN: 3319626868
Category : Business & Economics
Languages : en
Pages : 120

Get Book Here

Book Description
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

Management Control Systems

Management Control Systems PDF Author: Kenneth A. Merchant
Publisher: Pearson Education
ISBN: 9780273708018
Category : Business & Economics
Languages : en
Pages : 876

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Book Description
With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.

The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality

The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality PDF Author: Frankel Richard M
Publisher: Franklin Classics
ISBN: 9780343108434
Category :
Languages : en
Pages : 0

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Book Description
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

The Art of Short Selling

The Art of Short Selling PDF Author: Kathryn F. Staley
Publisher: John Wiley & Sons
ISBN: 0471146323
Category : Business & Economics
Languages : en
Pages : 311

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Book Description
A one-of-a-kind book that shows you how to cash in on the latestinvesting trend--short selling "The Art of Short Selling is the best description of this difficulttechnique."--John Train, Train, Thomas, Smith Investment Counsel,and author of The New Money Masters "Kathryn Staley has done a masterful job explaining the highlyspecialized art of short selling. Her approach to telling the truestories of famous investment 'scams' will keep the readerspellbound, while teaching the investor many cruciallessons."--David W. Tice, Portfolio Manager, Prudent BearFund "Selling short is still a misunderstood discipline, but even themost raging bull needs to know this valuable technique to masterthe ever-changing markets."--Jim Rogers, author, InvestmentBiker On the investment playing field, there is perhaps no game moreexciting than short selling. With the right moves, it can yieldhigh returns; one misstep, however, can have disastrousconsequences. Despite the risk, a growing number of players areanteing up, sparked in part by success stories such as that ofGeorge Soros and the billions he netted by short selling theBritish pound. In The Art of Short Selling, Kathryn Staley, anexpert in the field, examines the essentials of this importantinvestment vehicle, providing a comprehensive game plan with whichyou can effectively play--and win--the short selling game. Whether used as a means of hedging bets, decreasing the volatilityof total returns, or improving returns, short selling must behandled with care--and with the right know-how. As Staley pointsout, "Short selling is not for the faint of heart. If a stock movesagainst the position holder, the effect on a portfolio and networth can be devastating. Investors need to understand the impacton their accounts as well as the consequences of getting bought inbefore they indulge in short selling." The Art of Short Sellingguides you--clearly and concisely--through the ins and outs of thishigh-risk, high-stakes game. The first--and most important--move in selling short is to identifyflaws in a business before its share prices drop. To help youtackle this key step, Staley shows you how to evaluate companyfinancial statements and balance sheets, make sense of returnratios, detect inconsistencies in inventory, and analyze thestatement of cash flows. Through real-world examples thatillustrate the shorting of bubble, high multiple growth, and themestocks, you'll proceed step by step through the complete processand learn to carry out all the essentials for a successful shortsell, including quantifying the risk factor and orchestratingcorrect timing, as well as implementing advanced valuationtechniques to execute the sell/buy. Packed with landmark, cutting-edge examples, up-to-the-minuteguidelines, and pertinent regulations, The Art of Short Selling isa timely and comprehensive reference that arms you with thenecessary tools to make a prepared and confident entrance onto theshort selling playing field.

Accounting

Accounting PDF Author: Sidney Davidson
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 142

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Book Description


Positive Accounting Theory

Positive Accounting Theory PDF Author: Ross L. Watts
Publisher:
ISBN: 9789867491138
Category : Accounting
Languages : en
Pages : 388

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Book Description


British Social Attitudes

British Social Attitudes PDF Author: Alison Park
Publisher: SAGE
ISBN: 1412933137
Category : Political Science
Languages : en
Pages : 366

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Book Description
′...an authoritative survey of social attitudes′ - The Daily Telegraph ′The most comprehensive study of public opinion′ - Financial Times `The Rolls Royce of opinion surveys′ - The Times The British Social Attitudes survey series is carried out by Britain′s largest independent social research institute, the National Centre for Social Research. It provides an indispensable guide to current political and social issues in contemporary Britain. The most comprehensive review of changing British social values available, the British Social Attitudes survey report is an essential reading for anyone seeking a guide to the topical issues and debates of today or engaged in contemporary social and political research.

Financialization, New Investment Funds, and Labour

Financialization, New Investment Funds, and Labour PDF Author: Howard Gospel
Publisher:
ISBN: 0199653585
Category : Business & Economics
Languages : en
Pages : 417

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Book Description
The book examines the activities of often highly controversial investment funds, namely private equity, hedge funds, and sovereign wealth funds, in US, UK Australia, Germany, Netherlands, Sweden, Italy, Poland, and Japan, exploring the importance of these funds and considering the evidence relating to their effects on work and employment.

Capital Choices

Capital Choices PDF Author: Michael E. Porter
Publisher:
ISBN: 9780071034272
Category :
Languages : en
Pages :

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Book Description


Journal of Finance and Accountancy - Volume 26

Journal of Finance and Accountancy - Volume 26 PDF Author: Jan Duggar Coeditor
Publisher:
ISBN: 9781716374173
Category : Business & Economics
Languages : en
Pages : 214

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Book Description
The Journal of Finance and Accountancy (JFA) publishes original, unpublished studies related to financial and accounting topics in business and education. Studies reflecting issues and solutions to concerns like budgeting, taxation, methods, investments, regulatory procedures, and business financial analysis based on actual performance are appropriate topics. All manuscripts submitted to JFA for publication consideration are double-blind peer reviewed. This journal has an acceptance rate of less than 35%.