Comparative Research On Earnings Management Corporate Governance And Economic Value
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Comparative Research On Earnings Management Corporate Governance And Economic Value
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Author : Vieira, Elisabete S.
language : en
Publisher: IGI Global
Release Date : 2021-02-12
Comparative Research On Earnings Management Corporate Governance And Economic Value written by Vieira, Elisabete S. and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-12 with Business & Economics categories.
New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.
Capital Structure Earnings Management And Risk Of Financial Distress
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Author : Pietro Gottardo
language : en
Publisher: Springer
Release Date : 2018-09-24
Capital Structure Earnings Management And Risk Of Financial Distress written by Pietro Gottardo and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-24 with Business & Economics categories.
This book analyzes the impacts that family control of firms has on capital structure choices, leverage and the risk of financial distress, earnings management practices, and the relation between accounting choices and firm market value. For these purposes, longitudinal data on Italian family and non-family non-financial firms are closely analyzed. The Italian setting is of special interest in this context because family businesses account for 94% of GDP, families are particularly committed to maintaining control of firms, and the economy is bank based rather than market based. The analyses draw on the socioemotional wealth approach, which emphasizes the importance of the stock of emotional value in family firms, in combination with financial theories such as Pecking Order Theory, Trade-off Theory, and Agency Theory. The findings cast significant new light on differences between family and non-family firms and the effects of different forms of family influence. The book will have broad appeal for academics, managers, practitioners, and policymakers.
Earnings Management
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Author : Joshua Ronen
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-08-06
Earnings Management written by Joshua Ronen and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-08-06 with Business & Economics categories.
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: 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? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Comparative Corporate Governance
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Author : Klaus J. Hopt
language : en
Publisher: Oxford University Press
Release Date : 1998
Comparative Corporate Governance written by Klaus J. Hopt and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.
"This book goes back to a symposium held at the Max Planck Institute for Foreign Private and Private International Law in Hamburg on May 15-17 1997"--P. [v].
Comparative Corporate Governance
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Author : Afra Afsharipour
language : en
Publisher: Edward Elgar Publishing
Release Date : 2021-06-25
Comparative Corporate Governance written by Afra Afsharipour and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-25 with Law categories.
This research handbook provides a state-of-the-art perspective on how corporate governance differs between countries around the world. It covers highly topical issues including corporate purpose, corporate social responsibility and shareholder activism.
International Corporate Governance
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Author :
language : en
Publisher: Emerald Group Publishing
Release Date : 2015-10-01
International Corporate Governance written by and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-01 with Business & Economics categories.
Advances in Financial Economics, volume 18, will present research on corporate governance both in the US and globally. The volume will aim at providing a deeper understanding of corporate governance practices, trends, innovations and challenges using international data.
Earnings Quality
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Author : Jennifer Francis
language : en
Publisher: Now Publishers Inc
Release Date : 2008
Earnings Quality written by Jennifer Francis and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Introduction To Earnings Management
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Author : Malek El Diri
language : en
Publisher: Springer
Release Date : 2017-08-20
Introduction To Earnings Management written by Malek El Diri and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-20 with Business & Economics categories.
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.
Corporate Governance In The Us And Global Settings
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Author : Kose John
language : en
Publisher: Emerald Group Publishing
Release Date : 2014-11-20
Corporate Governance In The Us And Global Settings written by Kose John and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-20 with Business & Economics categories.
Volume 17 of Advances in Financial Economics, entitled "Corporate Governance in the US and Global Settings" will provide further insights into corporate governance in the US & global economic and financial environment by publishing international, within-country and cross-country comparative studies.
Corporate Governance And The U S Firm
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Author : El Mahdy, Ph.D. (CFE, Dina)
language : en
Publisher:
Release Date : 2016
Corporate Governance And The U S Firm written by El Mahdy, Ph.D. (CFE, Dina) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
In the past, corporate governance was an important control mechanism for maintaining the accountability of management and directors of an organization. However, the value of strong corporate governance has assumed a critical role in organizations since recent highly publicized business failures of a number of large companies. Claims about the unreliability of reported earnings continue, as evidenced by an increase in the frequency of earnings restatements, earnings management, and fraud. Thus, corporate governance systems continue to be of utmost importance based on the impact of financial reporting (e.g., firm value, earnings and audit quality, firm performance) on capital markets. This book provides a comprehensive review, discussion, and analysis of over 150 research works on the usefulness of corporate governance codes to US firms based on theory underlying corporate governance, anecdotal evidence, and practices. The book first introduces the multi-faceted aspects of corporate governance, reviews corporate governance codes and their unplanned consequences on US firms, and then classifies the extant literature on corporate governance over the last two decades, from 1990 to 2010. The book further discusses the association between corporate governance and organizational outcomes such as firm value, performance, and financial reporting quality to draw conclusions regarding the overall effectiveness of corporate governance codes to US firms. Based on this classification, the book offers directions for future research regarding corporate governance mechanisms to maximize their benefit to US firms.