Introduction to Earnings Management 1st edition by Malek El Diri – Ebook PDF Instant Download/Delivery:3319873717, 978-3319873718
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Product details:
ISBN 10: 3319873717
ISBN 13: 978-3319873718
Author: Malek El Diri
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.
Introduction to Earnings Management 1st Table of contents:
Chapter 1: Introduction
1.1 Introduction
1.2 Book Structure
References
Chapter 2: Definitions, Activities, and Measurement of Earnings Management
2.1 Introduction
2.2 Definitions
2.2.1 Earnings Management Definition
2.2.2 The Difference Between Earnings Management and Fraud
2.2.3 The Difference Between Earnings Management and Earnings Quality
2.2.4 The Difference Between Earnings Management and Impression Management
2.2.5 The Difference Between Earnings Management and Expectation Management
2.3 Earnings Management Activities
2.3.1 Accrual and Real Earnings Management
2.3.2 Earnings Smoothing
2.3.3 Income Shifting
2.3.4 Advanced Techniques
2.3.5 The Trade-Off Between Earnings Management Activities
2.4 Accrual Earnings Management Models
2.4.1 The Ronen and Sadan Model
2.4.2 The Healy Model
2.4.3 The DeAngelo Model
2.4.4 The Industry-Based Model
2.4.5 The Jones Model
2.4.6 The Modified Jones Model (Dechow et al. 1995)
2.4.7 The Forward-Looking Model
2.4.8 The Competing-Component Model (The K S Model)
2.4.9 The Cash-Flows Model
2.4.10 The Cash-Flows Jones Model
2.4.11 The Performance-Matching Model
2.4.12 The Business Model
2.4.13 The Stubben Model
2.4.14 The Single-Item Models
2.4.15 The Distributional Approach
2.4.16 Evaluation of Accrual Earnings Management Models
2.5 Real Earnings Management Models
2.5.1 The Roychowdhury Model
2.5.2 The Gunny Model
2.5.3 Evaluation of Real Earnings Management Models
2.6 Special Measures of Earnings Management
2.6.1 Combined Models
2.6.2 Earnings Management Measures in the Financial Sector
2.6.3 Earnings Management in Qualitative Research
2.7 Conclusions
References
Chapter 3: Theoretical Framework
3.1 Introduction
3.2 Firm Theory
3.3 Agency Theory
3.4 Revelation Principle
3.4.1 Contracting Theory
3.4.2 Bounded Rationality
3.4.3 Information Asymmetry
3.5 Earnings Management Theories
3.5.1 The Costly Contracting Approach
3.5.2 The Decision-Making Approach
3.5.3 The Legal-Political Approach
3.6 Conclusions
References
Chapter 4: Motives of Earnings Management
4.1 Introduction
4.2 Earnings Management vs. Truth Telling
4.3 Contracting Motives of Earnings Management
4.3.1 Management Compensation
4.3.2 CEO Turnover
4.3.3 Managerial Ability
4.3.4 Corporate Governance System
4.3.4.1 Ownership
4.3.4.2 Board of Directors
4.3.4.3 Audit Committee
4.3.5 Loans
4.3.6 Firm Characteristics
4.4 Capital Market Motives of Earnings Management
4.4.1 Stock Market
4.4.2 Issuance of Equity
4.4.3 New Listing and Cross-listing
4.4.4 Mergers and Acquisitions
4.4.5 Insider Trading
4.4.6 Management Buyouts
4.4.7 Meeting or Beating a Benchmark
4.4.8 Analysts
4.5 Third-Party Motives of Earnings Management
4.5.1 Industry
4.5.2 Industrial Diversification
4.5.3 Regulations
4.5.4 Political Environment and Country-Specific Policies
4.5.5 Accounting Standards
4.5.6 Tax Considerations
4.5.7 Competitors
4.5.8 Suppliers and Customers
4.5.9 Auditors
4.5.10 Other Gatekeepers
4.6 Conclusions
References
Chapter 5: Summary
5.1 Overview of the Definitions, Activities, and Measurement of Earnings Management
5.2 Overview of the Theoretical Framework of Earnings Management
5.3 Overview of the Motives of Earnings Management
Bibliography
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Tags: Malek El Diri, Earnings Management