Author: Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 564
Book Description
Dissertation Abstracts International
Author: Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 564
Book Description
Earnings Management
Author: Joshua RonenPublisher: 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?
Essays on the Quality of Audited Financial Statements
Author: Ulf MohrmannPublisher: Logos Verlag Berlin GmbH
ISBN: 3832541853
Category : Business & Economics
Languages : en
Pages : 300
Book Description
The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.
Financial Accounting and Equity Markets
Author: Philip BrownPublisher: Routledge
ISBN: 1135077584
Category : Business & Economics
Languages : en
Pages : 443
Book Description
Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968 article, co-authored with Ray Ball, "An Empirical Evaluation of Accounting Income Numbers," arguably had a greater impact on the course of accounting research, directly and indirectly, than any other article during the second half of the twentieth century. Since that time, his innovative research has focused on issues that bridge accounting and finance, including the relationships between net profit reports and the stock market, the long-run performance of acquiring firms, statutory sanctions and voluntary corporate disclosure, and the politics and future of national accounting standards to name a few. This volume brings together the greatest hits of Brown’s career, including several articles that were published in out-of-the-way places, for easier use by students and researchers in the field. With a foreword written by Stephen A. Zeff, and an introduction that discusses the evolution of Brown’s research interests and explains the context for each of the essays included in the volume, this book offers the reader a unique look inside this remarkable 50-year career.
Essays in Accounting-based Equity Valuation
Author: Mark P. BaumanThe Theory and Measurement of Business Income
Author: Edgar O. EdwardsPublisher: Univ of California Press
ISBN:
Category : Business cycle
Languages : en
Pages : 344
Book Description
Essays on the Economic Consequences of Mandatory IFRS Reporting around the world
Author: Ulf BrüggemannPublisher: 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.
Essays in the Theory of Economic Fluctuations
Author: M. KaleckiPublisher: Routledge
ISBN: 113651709X
Category : Business & Economics
Languages : en
Pages : 96
Book Description
These essays, though formally independent, nevertheless constitute a whole, each one preparing the way for the succeeding chapter.
Handbook of Labor Economics
Author: Orley AshenfelterPublisher: Elsevier
ISBN: 9780444501899
Category : Business & Economics
Languages : en
Pages : 800
Book Description
A guide to the continually evolving field of labour economics.
Reporting Non-GAAP Financial Measures
Author: Nicola MoscarielloPublisher: Cambridge Scholars Publishing
ISBN: 1527543978
Category : Business & Economics
Languages : en
Pages : 420
Book Description
The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these ‘tailored’ earnings and on the economic reasons behind them. On one hand, APMs might reflect managers’ attempt to offer useful information to predict companies’ future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial results, and reduces the reliability and the faithful representation of financial information (opportunistic hypothesis). By collecting several theoretical and empirical contributions on APMs, this book provides a number of interesting and useful insights on the economics of APMs and their impact on financial markets.