000			04293nam a22004815i 4500
001			978-0-387-25771-6
003			DE-He213
005			20250710083934.0
007			cr nn 008mamaa
008			100301s2008 xxu| s |||| 0|eng d
020			_a9780387257716 _a99780387257716
024	7		_a10.1007/978-0-387-25771-6 _2doi
082	0	4	_a657 _223
100	1		_aRonen, Joshua. _eauthor.
245	1	0	_aEarnings Management _h[recurso electrónico] : _bEmerging Insights in Theory, Practice, and Research / _cby Joshua Ronen, Varda Yaari.
264		1	_aBoston, MA : _bSpringer US, _c2008.
300			_bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_arecurso en línea _bcr _2rdacarrier
347			_atext file _bPDF _2rda
490	1		_aSpringer Series in Accounting Scholarship, _x1572-0284 ; _v3
505	0		_aThe Importance of Earnings -- Definition of Earnings Management -- The Management -- Users -- Gatekeepers -- Truth-Telling -- Smoothing -- Maximization and Minimization -- The Accruals Process -- The Accruals Methodology -- Modifications to the Jones Model and Alternative Methodologies.
520			_aIn the wake of corporate accounting scandals, the bursting of the Internet bubble, and the Sarbanes-Oxley Act-designed to protect investors and consumers from such excesses-"earnings management" (the set of managerial practices and decisions that influence accounting choices and operating cash flows) has become a focal point of business strategy and academic research. Earnings Management: Emerging Insights in Theory, Practice, and Research is the most comprehensive book to date on the subject, aimed at scholars and practitioners in accounting, finance, economics, law, and public policy. Tracing two key strands of research over the past 25 years-one focused on explaining the phenomenon and one on proposing suggestions for improving practice-the authors highlight theoretical and empirical contributions to the field, as well as regulatory innovations and corporate applications. Featuring numerous illustrative examples, models, and analytical techniques, the book covers such timely and important topics as: 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 can scholars design empirical research to address earnings management? What are the limitations and strengths of current empirical models? Part 1 establishes the context of contemporary earnings management and presents definitions of key concepts. Parts 2 and 3 provide a review of the empirical and analytical research, respectively. Part 4 discusses the challenges of research design and considers directions for future research. An extensive bibliography lists over 2,000 publications. "Earnings management has emerged as a fundamental area of accounting research. Professors Ronen and Yaari provide a comprehensive and provocative treatment of this vital subject. This book is a must read for doctoral students, as well as established researchers, hoping to do work related to earnings management." Martin P. Loeb, Deloitte & Touche Faculty Fellow, Professor and Chair Robert H. Smith School of Business University of Maryland
650		0	_aECONOMICS.
650		0	_aMICROECONOMICS.
650		0	_aAUDITING.
650		0	_aBANKS AND BANKING.
650	1	4	_aECONOMICS/MANAGEMENT SCIENCE.
650	2	4	_aACCOUNTING/AUDITING.
650	2	4	_aFINANCE /BANKING.
650	2	4	_aMICROECONOMICS.
650	2	4	_aECONOMICS GENERAL.
700	1		_aYaari, Varda. _eauthor.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9780387257693
830		0	_aSpringer Series in Accounting Scholarship, _x1572-0284 ; _v3
856	4	0	_uhttp://dx.doi.org/10.1007/978-0-387-25771-6 _zVer el texto completo en las instalaciones del CICY
912			_aZDB-2-SBE
942			_2ddc _cER
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