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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?
This title includes a number of Open Access chapters.This book looks at a selection of important business management techniques from a variety of countries and types of businesses. It discusses interorganizational information systems development, organizational performance management, activity-based cost systems, financial decision-making processes
Managing Football is the first book to directly respond to the rapid managerial, commercial and global development of the sport and offers a thorough analysis of how the football industry can meet the challenges that flow from these developments. Expertly edited by two well known specialists in football business management, it draws together the work of a world-class contributor team to form a comprehensive analysis of the most important issues facing the managers of football businesses across the world. The cutting edge analysis examines all the important business challenges in the football industry and the management of football businesses and covers all of the key football markets including England, Spain, France, Italy, Germany, Australia, North America, China, South Africa, South Korea, the Netherlands & Belgium, and Mexico. Managing Football is simply a must-read for anyone studying or working in football business management and is set to be an important landmark in this rapidly moving and globally expansive field.
The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.
This text uses a cross-functional, integrated approach to describe the role played by each business function in international business. It presents examples from a non-North American viewpoint, giving students a global perspective. Available with GLOBE (CD-ROM with electronic Atlas and exercises).
The ancient Chinese scholars are fond of applying the Yin and Yang diagram to correlate almost everything. This book continues that tradition and uses the model to study other non-“dialectical” theories and models. The major finding qua contribution in this publication is to point out that the four diagrams are equivalent to the BaGua or BaGuaTu (BG), a set of eight ancient China symbolic notations/gossip. Another finding is that dialectical/crab and frog motion remark is just the opposite of a non-dialectical/crab and frog motion (usually deductive, linear, or cause and effect) remark, or, at best, they must meet half-way. The two major tasks of this book are to, first, apply the author's one-dot theory, which is shored up by the crab and frog motion model, to convert other theories and models as well as studies and, second, apply his theory and model to reinvent some well-known western-derived theories and models and studies, such as game theory. The attempt is to narrow down the gap between the East and the West scholarship/XueShu, broadly defined, making the book of interest to Eastern and Western philosophers and scholars alike.
A generation of aspiring business managers has been taught to see a world of difference as a world of opportunity. In Making Global MBAs, Andrew Orta examines the culture of contemporary business education, and the ways MBA programs participate in the production of global capitalism through the education of the business subjects who will be managing it. Based on extensive field research in several leading US business schools, this groundbreaking ethnography exposes what the culture of MBA training says about contemporary understandings of capitalism in the context of globalization. Orta details the rituals of MBA life and the ways MBA curricula cultivate both habits of fast-paced technical competence and “softer” qualities and talents thought to be essential to unlocking the value of international cultural difference while managing its risks. Making Global MBAs provides an essential critique of neoliberal thinking for students and professionals in a wide variety of fields.