Introduction to Earnings Management

Authors: El Diri, Malek

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  • 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
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eBook $79.99
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  • ISBN 978-3-319-62686-4
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Hardcover $139.99
price for USA in USD
  • ISBN 978-3-319-62685-7
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Softcover $99.99
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  • ISBN 978-3-319-87371-8
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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.

Table of contents (5 chapters)

Table of contents (5 chapters)

Buy this book

eBook $79.99
price for USA in USD
  • ISBN 978-3-319-62686-4
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $139.99
price for USA in USD
  • ISBN 978-3-319-62685-7
  • Free shipping for individuals worldwide
  • Institutional customers should get in touch with their account manager
  • Shipping restrictions
  • Usually ready to be dispatched within 3 to 5 business days, if in stock
Softcover $99.99
price for USA in USD
  • ISBN 978-3-319-87371-8
  • Free shipping for individuals worldwide
  • Institutional customers should get in touch with their account manager
  • Shipping restrictions
  • Usually ready to be dispatched within 3 to 5 business days, if in stock
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Bibliographic Information

Bibliographic Information
Book Title
Introduction to Earnings Management
Authors
Copyright
2018
Publisher
Springer International Publishing
Copyright Holder
Springer International Publishing AG
eBook ISBN
978-3-319-62686-4
DOI
10.1007/978-3-319-62686-4
Hardcover ISBN
978-3-319-62685-7
Softcover ISBN
978-3-319-87371-8
Edition Number
1
Number of Pages
IX, 113
Topics