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Earnings management [electronic resource] : emerging insights in theory, practice, and research / Joshua Ronen and Varda (Lewinstein) Yaari

Author
Ronen, Joshua
Published
New York : Springer, [2008]
Copyright Date
©2008
Physical Description
1 online resource (xx, 581 pages) : illustrations
Additional Creators
Yaari, Varda
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Summary
"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.
Subject(s)
ISBN
9780387257716
0387257713
9780387257693 (cased)
0387257691 (cased)
6611137386 (electronic bk.)
9786611137380 (electronic bk.)
Note
AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
Bibliography Note
Includes bibliographical references and index.
Reproduction Note
Electronic reproduction. Berlin : Springer, 2008. Mode of access: World Wide Web. Available via SpringerLink.
View MARC record | catkey: 4569010