Description

Book Synopsis
In recent time a number of high-profile accounting scandals highlighted the problem of optimal allocation of savings to investment opportunities. To resolve this problem and to reduce damage caused to stakeholders of a company, it is important to understand the negative implications of earnings management and the conditions under which earnings management occurs. The study begins with the discussion of the earnings quality concept and the summary of prior evidence on the motivations for and the constraints of earnings management. The following empirical analyses shed some light on the effect of accounting standards and competing incentives on the level of earnings management.

Earnings Management and Its Determinants: Closing

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A Paperback / softback by Igor Goncharov

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    View other formats and editions of Earnings Management and Its Determinants: Closing by Igor Goncharov

    Publisher: Peter Lang AG
    Publication Date: 07/11/2005
    ISBN13: 9783631545775, 978-3631545775
    ISBN10: 3631545770
    Also in:
    Accounting: study and revision guides Management and management techniques Public finance and taxation

    Description

    Book Synopsis
    In recent time a number of high-profile accounting scandals highlighted the problem of optimal allocation of savings to investment opportunities. To resolve this problem and to reduce damage caused to stakeholders of a company, it is important to understand the negative implications of earnings management and the conditions under which earnings management occurs. The study begins with the discussion of the earnings quality concept and the summary of prior evidence on the motivations for and the constraints of earnings management. The following empirical analyses shed some light on the effect of accounting standards and competing incentives on the level of earnings management.

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