Overview
- Provides a comprehensive, up-to-date and summarized analysis of earnings management
- Presents a step-by-step definition of earnings management to help readers distinguish it from relatively similar activities
- Includes a special chapter on the theoretical framework to assist researchers in establishing their future research arguments and explain the motives of earnings management
Access this book
Tax calculation will be finalised at checkout
Other ways to access
Table of contents (5 chapters)
Keywords
About this book
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.
Authors and Affiliations
Bibliographic Information
Book Title: Introduction to Earnings Management
Authors: Malek El Diri
DOI: https://doi.org/10.1007/978-3-319-62686-4
Publisher: Springer Cham
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: Springer International Publishing AG 2018
Hardcover ISBN: 978-3-319-62685-7Published: 01 September 2017
Softcover ISBN: 978-3-319-87371-8Published: 18 August 2018
eBook ISBN: 978-3-319-62686-4Published: 20 August 2017
Edition Number: 1
Number of Pages: IX, 113
Topics: Accounting/Auditing, Capital Markets, Corporate Finance, Banking