Earnings Management: Emerging Insights in Theory, Practice, and Research (Springer Series in Accounting Scholarship Book 3)

Earnings Management: Theory and Research is a scholarly study of earnings management. The book is aimed for scholars in accounting, finance, economics, and law. The authors address the following research questions: Why earnings are so important that firms feel compelled to manipulate them? What is earnings management? 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? "In 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."--Jacket This Scholarly Study Of Earnings Management Is Aimed At Students In Accounting, Finance, Economics, And Law. The Importance Of Earnings -- Definition Of Earnings Management -- 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 -- Summary And Postscript. Joshua Ronen And Varda (lewinstein) Yaari. Includes Bibliographical References And Index. This book is a study of earnings management. It is the first book on research and earnings management and is aimed for scholars and professionals in accounting, finance, economics, and law "Earnings Management: Theory and Research" is a scholarly study of earnings management. The book is aimed at scholars in accounting, finance, economics, and law.