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Introduction to Earnings Management
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
What the War Left Behind
Conspicuously missing from narratives of the Lebanese Civil War are the stories of women who took part in daily social activism and political organizing during the tumultuous conflict. What the War Left Behind documents their stories, with eight women directly sharing their experiences of action and survival through the hardship of war. What the War Left Behind brings together oral histories of women from a range of political affiliations, socioeconomic classes, and religious identities. These histories present an alternative image of women during war, highlighting the actions of those who sought to make life better for themselves and their neighbors during conflict. By centering women’s voices in the war, Abisaab and Hartman present a new perspective on an oft-discussed historical era, demonstrating the power of resistance during difficult times. These translated texts showcase the active roles women take during wartime and how women’s political efforts are an essential part of Lebanese history.
Comparative Research on Earnings Management, Corporate Governance, and Economic Value
New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of compani...
Revue historique
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