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Author: Daniel P. Tinkelman Publisher: Routledge ISBN: 1317353218 Category : Business & Economics Languages : en Pages : 595
Book Description
Introductory Accounting adopts a measurement approach to teaching graduate students the basics of accounting. Integrating both financial and managerial principles from the U.S. and around the globe, it links accounting to other areas of business (such as finance, operations, and management). Providing students with the context to understand how and why accounting is a valuable part of business, readers will gain an understanding of accounting’s role in financial analysis and managerial decision-making. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers when used with an understanding of its limitations. The book is strongly grounded in research, and also draws on plenty of examples and cases to bring these issues to life. The conversational style of Introductory Accounting will appeal to MBA students, while key terms and illustrative problems make assignments easy for instructors. Additional materials for students and instructors are available on the book’s companion website.
Author: Daniel P. Tinkelman Publisher: Routledge ISBN: 1317353218 Category : Business & Economics Languages : en Pages : 595
Book Description
Introductory Accounting adopts a measurement approach to teaching graduate students the basics of accounting. Integrating both financial and managerial principles from the U.S. and around the globe, it links accounting to other areas of business (such as finance, operations, and management). Providing students with the context to understand how and why accounting is a valuable part of business, readers will gain an understanding of accounting’s role in financial analysis and managerial decision-making. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers when used with an understanding of its limitations. The book is strongly grounded in research, and also draws on plenty of examples and cases to bring these issues to life. The conversational style of Introductory Accounting will appeal to MBA students, while key terms and illustrative problems make assignments easy for instructors. Additional materials for students and instructors are available on the book’s companion website.
Author: Stewart Jones Publisher: Routledge ISBN: 1135107262 Category : Business & Economics Languages : en Pages : 559
Book Description
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Author: Stewart Jones Publisher: Emerald Group Publishing ISBN: 1780520212 Category : Business & Economics Languages : en Pages : 296
Book Description
This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
Author: Joshua Ronen Publisher: Springer Science & Business Media ISBN: 0387257713 Category : Business & Economics Languages : en Pages : 587
Book Description
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?
Author: Ralf Ewert Publisher: ISBN: Category : Business & Economics Languages : en Pages : 142
Book Description
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.
Author: Bhawani Shankar Chowdhry Publisher: Springer ISBN: 3642289622 Category : Computers Languages : en Pages : 568
Book Description
This book constitutes the refereed proceedings of the Second International Multi-topic Conference, IMTIC 2012, held in Jamshoro, Pakistan, in March 2012. The 51 revised full papers presented were carefully reviewed and selected from 205 submissions. The papers address topics from information communication technologies.
Author: Sonja Karstens Publisher: IOS Press ISBN: 1607500515 Category : Business & Economics Languages : en Pages : 328
Book Description
Bridging Boundaries: Making Scale Choices in Multi-Actor Policy Analysis on Water Management synthesizes different perspectives on scale choices (spatial boundary setting, temporal boundary setting and selection of level of aggregation) in policy analysis. Scale choices influence the content of a study (the problems on the agenda, the options found and the impacts addressed) and the process (actors involved, their dedication and criticalness). Scale choices are not politically neutral: they may have advantages or disadvantages for certain actors by putting their urgent problems and their preferred options on the agenda, while they may hide or stress positive or negative impacts of options. Yet, little is known about the specific effects of scale choices and how they are made in practice. In this research, the making of scale choices is studied in two cases in practice: the Long Term Vision Study of the Scheldt Estuary and the Water Shortage Study of the Netherlands. Scale choices appear to be an important framing instrument that can be used by the policy analyst.
Author: Claudia Lemke Publisher: Springer Nature ISBN: 3658332468 Category : Business & Economics Languages : en Pages : 288
Book Description
In this Open Access publication Claudia Lemke develops a comprehensive Multi-Level Sustainable Development Index (MLSDI) that is applicable to micro, meso, and macro objects by conducting methodological and empirical research. Multi-level comparability is crucial because the Sustainable Development Goals (SDGs) at macro level can only be achieved if micro and meso objects contribute. The author shows that a novel information-theoretic algorithm outperforms established multivariate statistical weighting methods such as the principal component analysis (PCA). Overcoming further methodological shortcomings of previous sustainable development indices, the MLSDI avoids misled managerial and political decision making.
Author: Daniel P. Tinkelman
Author: Daniel P. Tinkelman
Author: Stewart Jones
Author: Stewart Jones
Author: Judson Andrew Caskey
Author: Joshua Ronen
Author: Hailan Zhou
Author: Ralf Ewert
Author: Bhawani Shankar Chowdhry
Author: Sonja Karstens
Author: Claudia Lemke