International Financial Reporting Standards And New Directions In Earnings Management
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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.
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.
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.
Applied Doughnut Economics And Neuroeconomic Psychology For Business And Politics
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Author : Larsen, Torben
language : en
Publisher: IGI Global
Release Date : 2021-05-21
Applied Doughnut Economics And Neuroeconomic Psychology For Business And Politics written by Larsen, Torben and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-21 with Business & Economics categories.
Psychological and ecological research has eroded the foundation of mainstream economics, and a new approach is needed rather than an adaptation of existing theory. The most promising new approach is doughnut economics (DE), version 2.0 of the discipline of economics for the 21st century that presents economics as an embedded discipline between the social foundation and the ecosystem with a focus on the disciplinary boundaries. The study of neuroeconomics, such as doughnut economics, still holds a gap between “laboratory” findings on homo neuroeconomics and the issues in contemporary behavioral economics. To understand a positivist application of doughnut economics within the new economic frameworks of the 21st century, further research must be discussed. Applied Doughnut Economics and Neuroeconomic Psychology for Business and Politics follows the economic history from the Stone Age to that of the modern creative man and then provides a specific focus on doughnut economics and 21st century neuroeconomics. This new type of behavioral economics will be linked to neuroeconomic psychology and behavioral science with a focus in areas such as cognitive training, economic ecology, the new welfare economy, and globalized markets. This book is ideal for health economists, economists, leaders in politics and business, psychologists, economic theorists, practitioners, researchers, academicians, and students interested in doughnut economics and the psychology behind it.
International Financial Reporting Standards In Q A
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Author : FOLORUNSHO MEJABI
language : en
Publisher: Lulu.com
Release Date :
International Financial Reporting Standards In Q A written by FOLORUNSHO MEJABI and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Corporate Financial Reporting And Performance
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Author : Önder Kaymaz
language : en
Publisher: Springer
Release Date : 2015-11-05
Corporate Financial Reporting And Performance written by Önder Kaymaz and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-05 with Business & Economics categories.
Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable. This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.
Earnings Management
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Author : Kathleen Yates
language : en
Publisher: Nova Science Publishers
Release Date : 2016
Earnings Management written by Kathleen Yates and has been published by Nova Science Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Antologier categories.
Earnings management is an issue that directly affects the overall integrity and quality of financial reporting and to date, many studies have been conducted in an attempt to gain an understanding of whether firms are engaging in earnings management, why they do so, what are the motives that drive managers' discretionary behaviour, what are the economic consequences and whether investors can see through this behaviour? In this book, Chapter One reviews the developments and the trends in the contemporary earnings management research and discuss several possible avenues for future research. Chapter Two provides an overview of the most recent studies on earnings management in relation to the financial crisis and the institutional environment and firm characteristics. Chapter Three provides a description of the nowadays most commonly used methods for measuring earnings management in accounting and finance literature. Chapter Four examines earnings management and corporate social responsibility as an entrenchment strategy.
Introduction To Earnings Management
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Author : Malek El Diri
language : en
Publisher: Springer
Release Date : 2018-08-18
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 2018-08-18 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.
Applied Econometric Analysis Emerging Research And Opportunities
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Author : Sloboda, Brian W.
language : en
Publisher: IGI Global
Release Date : 2020-06-01
Applied Econometric Analysis Emerging Research And Opportunities written by Sloboda, Brian W. and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-01 with Business & Economics categories.
Professionals are constantly searching for competitive solutions to help determine current and future economic tendencies. Econometrics uses statistical methods and real-world data to predict and establish specific trends within business and finance. This analytical method sustains limitless potential, but the necessary research for professionals to understand and implement this approach is lacking. Applied Econometric Analysis: Emerging Research and Opportunities explores the theoretical and practical aspects of detailed econometric theories and applications within economics, political science, public policy, business, and finance. Featuring coverage on a broad range of topics such as cointegration, machine learning, and time series analysis, this book is ideally designed for economists, policymakers, financial analysts, marketers, researchers, academicians, and graduate students seeking research on the various techniques of econometric concepts.
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.