This book is a study of earnings management, 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? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?Emerging Insights in Theory, Practice, and Research Joshua Ronen, Varda Yaari . Ke, Bin. ... Journal of Accounting Research, 44, 5 (December): 965a999. ... European Financial Management and Marketing Association 2002 Meeting Paper.
|Author||:||Joshua Ronen, Varda Yaari|
|Publisher||:||Springer Science & Business Media - 2008-08-06|