Featuring numerous illustrative examples, models, and analytical techniques, the book covers such timely and important topics as:
- Why are earnings so important that firms feel compelled to manipulate them?
- What set of circumstances will induce earnings management?
- How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management?
- Can truthful reporting be considered earnings management?
- What are the motivations for smoothing and other reporting strategies?
- How can scholars design empirical research to address earnings management?
- What are the limitations and strengths of current empirical models?
Part 1 establishes the context of contemporary earnings management and presents definitions of key concepts. Parts 2 and 3 provide a review of the empirical and analytical research, respectively. Part 4 discusses thechallenges of research design and considers directions for future research. An extensive bibliography lists over 2,000 publications.
"Earnings management has emerged as a fundamental area of accounting research. Professors Ronen and Yaari provide a comprehensive and provocative treatment of this vital subject. This book is a must read for doctoral students, as well as established researchers, hoping to do work related to earnings management."
Martin P. Loeb, Deloitte & Touche Faculty Fellow, Professor and Chair Robert H. Smith School of Business University of Maryland
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"Provides a comprehensive overview of academic research ... . suited for most types of readers, from accounting researchers to managers. Still, I envision doctoral students and more experienced accounting scholars to be the primary target audience for this book. ... In my opinion, this book is very well written and executed ... . Within its scope, this book is an accounting scholar's must-have, an interesting read providing us with not only the author's perspective on earnings management but also a very useful literature overview." (Vedran Capkun, The International Journal of Accounting, Vol. 46 (2), June, 2011)