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Earnings Management: Emerging Insights in Theory, Practice, and Research

Earnings Management: Emerging Insights in Theory, Practice, and Research

Paperback

Series: Springer Accounting Scholarship, Book 3

AccountingEconomicsInvesting & Finance

ISBN10: 1441938354
ISBN13: 9781441938350
Publisher: Springer
Published: Nov 29 2010
Pages: 582
Weight: 1.84
Height: 1.22 Width: 6.14 Depth: 9.21
Language: English

This book is a study of earnings management. It is the first book on research and earnings management and is 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? Can truthful reporting be considered earnings management? What are the motivations for smoothing and other reporting strategies? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

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