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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: 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: Patricia M. Dechow Publisher: Research Foundation of the Institute of Chartered Financial Analysts ISBN: 9780943205687 Category : Corporate profits Languages : en Pages : 152
Author: Mary E. Barth Publisher: Now Publishers Inc ISBN: 1601980086 Category : Business & Economics Languages : en Pages : 109
Book Description
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
Author: Ulf Brüggemann Publisher: Springer Science & Business Media ISBN: 3834969524 Category : Business & Economics Languages : en Pages : 162
Book Description
Ulf Brüggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.
Author: Thornton L. O'glove Publisher: Simon and Schuster ISBN: 0684863758 Category : Business & Economics Languages : en Pages : 230
Book Description
From Simon & Schuster, Quality of Earnings is an investor's guide to how much money a company is really making. From Thornton L. O'glove, Quality of Earnings is an indispensable guide to determining how much money a company is really making and for buying and selling stocks without making costly blunders.
Author: Joe D. Batten Publisher: Wipf and Stock Publishers ISBN: 1725201275 Category : Religion Languages : en Pages : 238
Book Description
Sound advice that can be adapted by managers at all levels." 'B/M Book Review' The excellence of the book lies in the basic information it has to give the relatively new manager." 'Personnel Psychology' Must reading for anyone who thinks all management books are just a rehash of planing, organizing, staffing, controlling, etc.... Especially recommended...." 'NRHA Magazine' A totally fresh description of how to turn MBO into a 'living system'...practical and highly motivational. 'Buffalo Law Journal' Many useful suggestions to offer the executive." 'West Coast Review of Books'
Author: Flavio Oquendo Publisher: Springer ISBN: 3319443399 Category : Computers Languages : en Pages : 241
Book Description
This book presents a systematic model-based approach for software architecture according to three complementary viewpoints: structure, behavior, and execution. It covers a unified modeling approach and consolidates theory and practice with well-established learning outcomes. The authors cover the fundamentals of software architecture description and presents SysADL, a specialization of the OMG Standard Systems Modeling Language (SysML) with the aim of bringing together the expressive power of an Architecture Description Language (ADL) with a standard notation, widely accepted by industry and compliant with the ISO/IEC/IEEE 42010 Standard on Architecture Description in Systems and Software Engineering. The book is clearly structured in four parts: The first part focuses on the fundamentals of software architecture, exploring the concepts and constructs for modeling software architecture from differing viewpoints. Each chapter covers a specific viewpoint illustrated with examples of a real system. The second part focuses on how to design software architecture for achieving quality attributes. Each chapter covers a specific quality attribute and presents well-defined approaches to achieve it. Each architectural case study is illustrated with different examples drawn from a real-life system. The third part shows readers how to apply software architecture style to design architectures that meet the quality attributes. Each chapter covers a specific architectural style and gives insights on how to describe substyles. Each style is illustrated by variants and examples of a real-life system. The fourth part presents how to textually represent software architecture models to complement visual notation, including different examples. Software Architecture in Action is designed for teaching the required modeling techniques to both undergraduate and graduate students, giving them the practical techniques and tools needed to design the architecture of software-intensive systems. Similarly, this book will appeal to software development architects, designers, programmers and project managers too.
Author: Jennifer Francis Publisher: Now Publishers Inc ISBN: 1601981147 Category : Business & Economics Languages : en Pages : 97
Book Description
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.
Author: Rute Gonçalves Publisher: Routledge ISBN: 1351246801 Category : Business & Economics Languages : en Pages : 98
Book Description
This book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
Author: Joshua Ronen
Author: Joshua Ronen
Author: Patricia M. Dechow
Author: Mary E. Barth
Author: Ulf Brüggemann
Author: Thornton L. O'glove
Author: Joe D. Batten
Author: Flavio Oquendo
Author: Edgar O. Edwards
Author: Jennifer Francis
Author: Rute Gonçalves