Earnings Management and Corporate Finance (eBook, ePUB)

The Importance of Transparent Financial Reporting
Redaktion: Lizinska, Joanna; Czapiewski, Leszek; Remlein, Marzena

• Format: ePub

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis
• Erscheinungstermin: 1. Juli 2024
• Englisch
• ISBN-13: 9781040104224
• Artikelnr.: 72273181

Autorenporträt

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