Introduction to Earnings Management - Hardcover

Diri

Hardcover

ISBN 10: 331962685X ISBN 13: 9783319626857

Verlag: Springer, 2017

Inhaltsangabe

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.

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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.

Details zur Ausgabe

• Verlag: Springer
• Erscheinungsdatum: 2017
• Sprache: Englisch
• ISBN 10: 331962685X
• ISBN 13: 9783319626857
• Einband: Gebundene Ausgabe
• Auflage: 1
• Anzahl der Seiten: 124
• Kontakt zum Hersteller: Springer Nature Customer Service Center GmbH; ProductSafety@springernature.com; ; Tiergartenstr. 17; Heidelberg; 69121; Deutschland