Accounting Standards And Earnings Management
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Rules Based And Principles Based Accounting Standards And Earnings Management
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Author : Ferdy Beest
language : en
Publisher:
Release Date : 2011
Rules Based And Principles Based Accounting Standards And Earnings Management written by Ferdy Beest and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Budget in business categories.
International Financial Reporting Standards And New Directions In Earnings Management
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Author : Oliveira, Jonas da Silva
language : en
Publisher: IGI Global
Release Date : 2019-03-22
International Financial Reporting Standards And New Directions In Earnings Management written by Oliveira, Jonas da Silva and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-22 with Business & Economics categories.
The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Accounting Standards And Earnings Management
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Author : Ferdy Van Beest
language : en
Publisher: LAP Lambert Academic Publishing
Release Date : 2012-06-01
Accounting Standards And Earnings Management written by Ferdy Van Beest and has been published by LAP Lambert Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06-01 with categories.
This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction decisions after a reduction of accounting discretion. Moreover, no earnings management is expected without sufficient incentive to engage in earnings management and no differences are expected in the total level of earnings management between accounting standards. In addition, the study holds an elaborate post experimental survey and in depth interviews to triangulate this entire topic. Results show a substitution effect in which more transaction decisions take place in a rules-based environment and more accounting decisions in a principles-based setting. Managers only engage in earnings management when sufficient incentives are involved. The level of earnings management does not depend on the accounting standards. These results suggest that changing from rules-based to principles-based accounting standards will only affect the nature of earnings management.
Earnings Management Conservatism And Earnings Quality
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Author : Ralf Ewert
language : en
Publisher:
Release Date : 2012
Earnings Management Conservatism And Earnings Quality written by Ralf Ewert and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
Earnings Management, Conservatism, and Earnings Quality reviews and illustrates earnings management, conservatism, and their effects on earnings quality in an economic modeling framework. Both earnings management and conservative accounting introduce biases to financial reports. The fundamental issue addressed is what economic effects these biases have on earnings quality or financial reporting quality. Earnings Management, Conservatism, and Earnings Quality reviews analytical models of earnings management and conservatism and shows that both can have beneficial or detrimental economic effects, so a differentiated view is appropriate. Earnings management can provide additional information via the financial reporting communication channel, but it can also be used to misrepresent the firm's position. What the authors find is that similar to earnings management, conservatism can reduce the information content of financial reports if it suppresses relevant information, but it can be a desirable feature that improves economic efficiency. The approach to study earnings management, conservatism, and earnings quality is based on the information economics literature. A variety of analytical models are reviewed that capture the effects and subtle interactions of managers' incentives and rational expectations of users. The benefit of analytical models is to make precise these, often highly complex, strategic effects. They offer a rigorous explanation for the phenomena and show that sometimes conventional wisdom does not apply. The monograph is organized around a few basic model settings, which are presented in simple versions first and then in extensions to elicit the main insights most clearly. Chapter 2 presents the basic rational expectations equilibrium model with earnings management and rational inferences by the capital market. Chapter 3 is devoted to earnings quality and earnings quality metrics used in many studies. Chapter 4 studies conservatism in accounting. Finally, the authors examine the interaction between conservatism and earnings management. Each chapter ends with a section containing a summary of the main findings and conclusions.
International Financial Reporting Standards And New Directions In Earnings Management
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Author : Jonas da Silva Oliveira
language : en
Publisher: Business Science Reference
Release Date : 2019
International Financial Reporting Standards And New Directions In Earnings Management written by Jonas da Silva Oliveira and has been published by Business Science Reference this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Business & Economics categories.
"This book investigates the new directions in earnings management and analyzes its relationship with international financial reporting standards, audits, corporate governance, the public sector, and ethics"--
International Financial Reporting Standards And New Directions In Earnings Management
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Author : Jonas da Silva Oliveira
language : en
Publisher: Business Science Reference
Release Date : 2019
International Financial Reporting Standards And New Directions In Earnings Management written by Jonas da Silva Oliveira and has been published by Business Science Reference this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Business & Economics categories.
The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Earnings Quality
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Author : Elisa Menicucci
language : en
Publisher: Springer Nature
Release Date : 2019-12-21
Earnings Quality written by Elisa Menicucci and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-12-21 with Business & Economics categories.
This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement. The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm’s current and future performance, or a distorting disclosure to mislead the firm’s true performance. The intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting.
Earnings Management The Influence Of Real And Accrual Based Earnings Management On Earnings Quality
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Author :
language : en
Publisher: GRIN Verlag
Release Date : 2024-01-31
Earnings Management The Influence Of Real And Accrual Based Earnings Management On Earnings Quality written by and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-01-31 with Business & Economics categories.
Master's Thesis from the year 2019 in the subject Business economics - Accounting and Taxes, University of Duisburg-Essen, course: Master Thesis, language: English, abstract: This paper delves into various theories and approaches, aiming to define and differentiate earnings management from related concepts such as fraud, expectation management, and impression management. It explores the goals and incentives driving earnings management, including maximizing or minimizing earnings, beating targets, and smoothing. At the onset of the new millennium, corporate scandals rocked the business world, eroding trust in management, boards of directors, and the accounting profession. In response, regulations and policies aimed at enhancing corporate governance and financial reporting were swiftly implemented. The credibility, clarity, and consistency of financial reporting practices play a pivotal role in enabling investors to make informed decisions. Accurate and fair financial performance representations, as opposed to inflated and misleading figures, are essential for market players, including shareholders and creditors. Investors rely on audited financial reports to guide their investment decisions, underscoring the critical importance of accuracy and reliability in publicly available financial disclosures. Auditors, by reducing the risk of material misstatement, ensure the integrity of the information disclosed in a company's financial statements. Management, with the goal of achieving promised targets and ensuring the company's existence, may engage in earnings management as a strategic contribution to corporate policy. Financial reporting serves as a means to distinguish well-performing companies from their counterparts, facilitating efficient resource allocation and empowering stakeholders to make effective decisions. The disclosed earnings results significantly impact a firm's overall business activities and management decisions, particularly in satisfying analysts' expectations, which can influence equity value. While accounting standards play a role, the quality of financial statements is more influenced by company-specific and institutional factors shaping managers' incentives. These factors lead to financial reporting practices being viewed as the outcome of a cost-benefit assessment.
Rules Based And Principles Based Accounting Standards And Earnings Management
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Author :
language : en
Publisher:
Release Date :
Rules Based And Principles Based Accounting Standards And Earnings Management written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
To conclude, in the area of earnings management, we expect managers to engage in accounting decisions more in a principles-based setting compared to a rules-based setting. [...] This obligatory requirement in the rules-based setting refers to the limited choices CFO's have in practice due to the stringency of accounting standards. [...] The artificial standards concerning selling financial assets for the rules-based and principles- based setting are displayed as following: Principles-based (PB): If necessary or wishful to enhance the insights of financial statement users, the company is allowed to separately disclose the amount that was removed from equity and recognized in profit or loss for the period. [...] The distinction between rules-based and principles-based starts with the phrase 'If necessary or wishful to enhance the insights of financial statement users' in the principles-based setting. [...] After 21 consultation of the auditor and in conformity with the accounting standard you decided to request an appraisal office to assess the value of the building.
Earnings Management And Its Determinants
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Author : Igor Goncharov
language : en
Publisher: Europäische Hochschulschriften / European University Studies / Publications Universitaires Européennes
Release Date : 2005
Earnings Management And Its Determinants written by Igor Goncharov and has been published by Europäische Hochschulschriften / European University Studies / Publications Universitaires Européennes this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Originally presented as the author's thesis (doctoral)--University of Bremen.