‘Creative Accounting’: A Legal Approach to Earnings Management - Softcover

Teo, Eu-Jin; Hinchliffe, Sarah

Softcover

ISBN 10: 365977880X ISBN 13: 9783659778803

Verlag: LAP LAMBERT Academic Publishing, 2016

Inhaltsangabe

Performance-based remuneration theoretically is an effective way of aligning the interests of company management with those of shareholders. However, ‘earnings management’ is a phenomenon that has been well-documented by accounting researchers. Empirical studies suggest that corporate officers who are subject to performance-based remuneration may manage company accounting figures to improve their remuneration. In a pre-International Financial Reporting Standards context, this work contends that such practices are inconsistent with the duties of loyalty to which these officers are subject, and concludes by identifying a corporate governance role for legal advisers in light of such conduct.

Über diesen Titel

Über die Autorin bzw. den Autor

Eu-Jin Teo is a Senior Lecturer at The University of Melbourne, a Chartered Tax Adviser and an Accredited Specialist in Administrative Law. Sarah Hinchliffe is a Visiting Professor of Law at the William and Mary School of Law and a Visiting Scholar at the Harvard Law School, the William S Boyd School of Law and at Boston University.

Details zur Ausgabe

• Verlag: LAP LAMBERT Academic Publishing
• Erscheinungsdatum: 2016
• Sprache: Englisch
• ISBN 10: 365977880X
• ISBN 13: 9783659778803
• Einband: Taschenbuch
• Anzahl der Seiten: 56
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: GPSR Kontakt; info@bod.de; ; Überseering 33; Hamburg; 22297; Deutschland