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Earnings Management, Conservatism, and Earnings Quality
  • Language: en
  • Pages: 142

Earnings Management, Conservatism, and Earnings Quality

  • Type: Book
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  • Published: 2012
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  • Publisher: Unknown

Earnings Management, Conservatism, and Earnings Quality reviews and illustrates earnings management, conservatism, and their effects on earnings quality in an economic modeling framework. Both earnings management and conservative accounting introduce biases to financial reports. The fundamental issue addressed is what economic effects these biases have on earnings quality or financial reporting quality. Earnings Management, Conservatism, and Earnings Quality reviews analytical models of earnings management and conservatism and shows that both can have beneficial or detrimental economic effects, so a differentiated view is appropriate. Earnings management can provide additional information vi...

Worldwide Financial Reporting
  • Language: en
  • Pages: 333

Worldwide Financial Reporting

International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.

Following the Money
  • Language: en
  • Pages: 154

Following the Money

A Brookings Institution Press and American Enterprise Institute publication A few years ago, Americans held out their systems of corporate governance and financial disclosure as models to be emulated by the rest of the world. But in late 2001 U.S. policymakers and corporate leaders found themselves facing the largest corporate accounting scandals in American history. The spectacular collapses of Enron and Worldcom—as well as the discovery of accounting irregularities at other large U.S. companies—seemed to call into question the efficacy of the entire system of corporate governance in the United States. In response, Congress quickly enacted a comprehensive package of reform measures in w...

Accounting and Business Economics
  • Language: en
  • Pages: 531

Accounting and Business Economics

  • Type: Book
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  • Published: 2013
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  • Publisher: Routledge

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

The Economics and Politics of Accounting
  • Language: en
  • Pages: 435

The Economics and Politics of Accounting

  • Type: Book
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  • Published: 2005-09-15
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  • Publisher: OUP Oxford

Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading internat...

Lawyers in Practice
  • Language: en
  • Pages: 401

Lawyers in Practice

  • Categories: Law

How do lawyers resolve ethical dilemmas in the everyday context of their practice? What are the issues that commonly arise, and how do lawyers determine the best ways to resolve them? Until recently, efforts to answer these questions have focused primarily on rules and legal doctrine rather than the real-life situations lawyers face in legal practice. The first book to present empirical research on ethical decision making in a variety of practice contexts, including corporate litigation, securities, immigration, and divorce law, Lawyers in Practice fills a substantial gap in the existing literature. Following an introduction emphasizing the increasing importance of understanding context in t...

The Routledge Companion to Fair Value and Financial Reporting
  • Language: en
  • Pages: 418

The Routledge Companion to Fair Value and Financial Reporting

  • Type: Book
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  • Published: 2012-08-21
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  • Publisher: Routledge

Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future us...

Alternative Lending
  • Language: en
  • Pages: 455

Alternative Lending

The book covers alternative lending using the emergence of Debt Funds in the EU as a case study. The book explores the risks that they can pose to financial stability, and the regulatory and supervisory tools available to mitigate these risks. Through this analysis, the book uncovers the risks and potential risk mitigation tools that can be applied to the alternative lenders–including debt funds and other potential alternative lenders. After identifying the reasons behind the growth of alternative lenders (using as example the assets of Alternative Investment Funds (AIFs) and in particular debt funds) and the simultaneous decrease of the banks’ assets, the book analyses the systemic impo...

Handbook of Management Accounting Research
  • Language: en
  • Pages: 561

Handbook of Management Accounting Research

  • Type: Book
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  • Published: 2006-12-08
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  • Publisher: Elsevier

Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope

Earnings Management
  • Language: en
  • Pages: 587

Earnings Management

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?