Earnings Management
Emerging Insights in Theory, Practice, and Research
Part of the Springer Series in Accounting Scholarship book series (KLAS, volume 3)
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Part of the Springer Series in Accounting Scholarship book series (KLAS, volume 3)
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.
Featuring numerous illustrative examples, models, and analytical techniques, the book covers such timely and important topics as:
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