Discusses practical earnings management methods within the accounting and taxation realms and provides profound insights into how profits can be influenced through accounting choices and real business transactions. Supported by extensive international evidence linking informativeness of financial reports to companies' financial decisions.
Discusses practical earnings management methods within the accounting and taxation realms and provides profound insights into how profits can be influenced through accounting choices and real business transactions. Supported by extensive international evidence linking informativeness of financial reports to companies' financial decisions.
Joanna Lizi¿ska is associate professor in the Department of Corporate Finance, Poznä University of Economics and Business, Poznä, Poland. Marzena Remlein is tenured professor in the Department of Accounting and Financial Audit, Poznä University of Economics and Business, Poznä, Poland. Leszek Czapiewski is associate professor in the Department of Corporate Finance, Poznä University of Economics and Business, Poznä, Poland.
Inhaltsangabe
1. Dissecting earnings management strategies: Why, how and when? 2. Long-term earnings management based on fixed assets 3. Creative accounting or earnings management via current assets? 4. Provisions - a small accounting lie in earnings management 5. Taxation: an important tool of earnings management 6. Real earnings management possibilities for managers 7. Impression management and transparent reporting 8. Earnings informativeness during macroeconomic turbulence 9. Profit thresholds and earnings management 10. Cash holdings and transparency of financial reports 11. Does auditing expertise enhance financial reporting quality? 12. Discovering the relationship between financing and earnings management 13. Company financial distress and earnings manipulation
1. Dissecting earnings management strategies: Why, how and when? 2. Long-term earnings management based on fixed assets 3. Creative accounting or earnings management via current assets? 4. Provisions - a small accounting lie in earnings management 5. Taxation: an important tool of earnings management 6. Real earnings management possibilities for managers 7. Impression management and transparent reporting 8. Earnings informativeness during macroeconomic turbulence 9. Profit thresholds and earnings management 10. Cash holdings and transparency of financial reports 11. Does auditing expertise enhance financial reporting quality? 12. Discovering the relationship between financing and earnings management 13. Company financial distress and earnings manipulation
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