Earnings Management, Conservatism, and Earnings Quality (Foundations and Trends(r) in Accounting)

0 avg rating
( 0 ratings by Goodreads )
 
9781601986023: Earnings Management, Conservatism, and Earnings Quality (Foundations and Trends(r) in Accounting)

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. Section 2 presents the basic rational expectations equilibrium model with earnings management and rational inferences by the capital market. Section 3 is devoted to earnings quality and earnings quality metrics used in many studies. Section 4 studies conservatism in accounting. Finally, the authors examine the interaction between conservatism and earnings management. Each section ends with a section containing a summary of the main findings and conclusions.

"synopsis" may belong to another edition of this title.

Top Search Results from the AbeBooks Marketplace

1.

Ewert, Ralf
Published by Now Publishers Inc 2012-10 (2012)
ISBN 10: 1601986025 ISBN 13: 9781601986023
New Quantity Available: 5
Print on Demand
Seller
Chiron Media
(Wallingford, United Kingdom)
Rating
[?]

Book Description Now Publishers Inc 2012-10, 2012. Book Condition: New. This item is printed on demand. Brand new book, sourced directly from publisher. Dispatch time is 24-48 hours from our warehouse. Book will be sent in robust, secure packaging to ensure it reaches you securely. Bookseller Inventory # NU-LSI-07015618

More Information About This Seller | Ask Bookseller a Question

Buy New
US$ 92.70
Convert Currency

Add to Basket

Shipping: US$ 3.88
From United Kingdom to U.S.A.
Destination, Rates & Speeds

2.

Ralf Ewert, Alfred Wagenhofer
Published by Now Publishers Inc, United States (2012)
ISBN 10: 1601986025 ISBN 13: 9781601986023
New Paperback Quantity Available: 10
Print on Demand
Seller
The Book Depository US
(London, United Kingdom)
Rating
[?]

Book Description Now Publishers Inc, United States, 2012. Paperback. Book Condition: New. 232 x 156 mm. Language: English . Brand New Book ***** Print on Demand *****. 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. Section 2 presents the basic rational expectations equilibrium model with earnings management and rational inferences by the capital market. Section 3 is devoted to earnings quality and earnings quality metrics used in many studies. Section 4 studies conservatism in accounting. Finally, the authors examine the interaction between conservatism and earnings management. Each section ends with a section containing a summary of the main findings and conclusions. Bookseller Inventory # AAV9781601986023

More Information About This Seller | Ask Bookseller a Question

Buy New
US$ 102.28
Convert Currency

Add to Basket

Shipping: FREE
From United Kingdom to U.S.A.
Destination, Rates & Speeds

3.

Ralf Ewert, Alfred Wagenhofer
Published by Now Publishers Inc, United States (2012)
ISBN 10: 1601986025 ISBN 13: 9781601986023
New Paperback Quantity Available: 10
Print on Demand
Seller
The Book Depository
(London, United Kingdom)
Rating
[?]

Book Description Now Publishers Inc, United States, 2012. Paperback. Book Condition: New. 232 x 156 mm. Language: English . Brand New Book ***** Print on Demand *****.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. Section 2 presents the basic rational expectations equilibrium model with earnings management and rational inferences by the capital market. Section 3 is devoted to earnings quality and earnings quality metrics used in many studies. Section 4 studies conservatism in accounting. Finally, the authors examine the interaction between conservatism and earnings management. Each section ends with a section containing a summary of the main findings and conclusions. Bookseller Inventory # AAV9781601986023

More Information About This Seller | Ask Bookseller a Question

Buy New
US$ 105.29
Convert Currency

Add to Basket

Shipping: FREE
From United Kingdom to U.S.A.
Destination, Rates & Speeds

4.

Ralf Ewert
Published by now publishers Inc (2012)
ISBN 10: 1601986025 ISBN 13: 9781601986023
New Quantity Available: > 20
Print on Demand
Seller
Books2Anywhere
(Fairford, GLOS, United Kingdom)
Rating
[?]

Book Description now publishers Inc, 2012. PAP. Book Condition: New. New Book. Delivered from our UK warehouse in 3 to 5 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. Bookseller Inventory # IQ-9781601986023

More Information About This Seller | Ask Bookseller a Question

Buy New
US$ 93.69
Convert Currency

Add to Basket

Shipping: US$ 11.68
From United Kingdom to U.S.A.
Destination, Rates & Speeds

5.

Ralf Ewert
Published by now publishers Inc (2012)
ISBN 10: 1601986025 ISBN 13: 9781601986023
New Quantity Available: > 20
Print on Demand
Seller
Pbshop
(Wood Dale, IL, U.S.A.)
Rating
[?]

Book Description now publishers Inc, 2012. PAP. Book Condition: New. New Book. Shipped from US within 10 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. Bookseller Inventory # IQ-9781601986023

More Information About This Seller | Ask Bookseller a Question

Buy New
US$ 104.61
Convert Currency

Add to Basket

Shipping: US$ 3.99
Within U.S.A.
Destination, Rates & Speeds

6.

Ewert, Ralf
Published by Now Publishers Inc (2016)
ISBN 10: 1601986025 ISBN 13: 9781601986023
New Paperback Quantity Available: 1
Print on Demand
Seller
Ria Christie Collections
(Uxbridge, United Kingdom)
Rating
[?]

Book Description Now Publishers Inc, 2016. Paperback. Book Condition: New. PRINT ON DEMAND Book; New; Publication Year 2016; Not Signed; Fast Shipping from the UK. No. book. Bookseller Inventory # ria9781601986023_lsuk

More Information About This Seller | Ask Bookseller a Question

Buy New
US$ 116.13
Convert Currency

Add to Basket

Shipping: US$ 5.02
From United Kingdom to U.S.A.
Destination, Rates & Speeds

7.

Ewert, Ralf; Wagenhofer, Alfred
Published by Now Publishers Inc (2012)
ISBN 10: 1601986025 ISBN 13: 9781601986023
New Paperback Quantity Available: 1
Seller
Irish Booksellers
(Rumford, ME, U.S.A.)
Rating
[?]

Book Description Now Publishers Inc, 2012. Paperback. Book Condition: New. book. Bookseller Inventory # 1601986025

More Information About This Seller | Ask Bookseller a Question

Buy New
US$ 134.98
Convert Currency

Add to Basket

Shipping: FREE
Within U.S.A.
Destination, Rates & Speeds

8.

Ewert, Ralf; Wagenhofer, Alfred
Published by Now Publishers Inc
ISBN 10: 1601986025 ISBN 13: 9781601986023
New PAPERBACK Quantity Available: > 20
Seller
Russell Books
(Victoria, BC, Canada)
Rating
[?]

Book Description Now Publishers Inc. PAPERBACK. Book Condition: New. 1601986025 Special order direct from the distributor. Bookseller Inventory # ING9781601986023

More Information About This Seller | Ask Bookseller a Question

Buy New
US$ 135.00
Convert Currency

Add to Basket

Shipping: US$ 7.00
From Canada to U.S.A.
Destination, Rates & Speeds

9.

Ralf Ewert
Published by Now Publishers (2012)
ISBN 10: 1601986025 ISBN 13: 9781601986023
New Paperback Quantity Available: 2
Seller
Revaluation Books
(Exeter, United Kingdom)
Rating
[?]

Book Description Now Publishers, 2012. Paperback. Book Condition: Brand New. 132 pages. 9.21x6.14 inches. In Stock. Bookseller Inventory # x-1601986025

More Information About This Seller | Ask Bookseller a Question

Buy New
US$ 134.87
Convert Currency

Add to Basket

Shipping: US$ 7.79
From United Kingdom to U.S.A.
Destination, Rates & Speeds

10.

Alfred Wagenhofer
Published by Now Publishers
ISBN 10: 1601986025 ISBN 13: 9781601986023
New Paperback Quantity Available: 20
Seller
BuySomeBooks
(Las Vegas, NV, U.S.A.)
Rating
[?]

Book Description Now Publishers. Paperback. Book Condition: New. Paperback. 134 pages. Dimensions: 9.1in. x 6.1in. x 0.6in.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 firms 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. Section 2 presents the basic rational expectations equilibrium model with earnings management and rational inferences by the capital market. Section 3 is devoted to earnings quality and earnings quality metrics used in many studies. Section 4 studies conservatism in accounting. Finally, the authors examine the interaction between conservatism and earnings management. Each section ends with a section containing a summary of the main findings and conclusions. This item ships from multiple locations. Your book may arrive from Roseburg,OR, La Vergne,TN. Paperback. Bookseller Inventory # 9781601986023

More Information About This Seller | Ask Bookseller a Question

Buy New
US$ 149.96
Convert Currency

Add to Basket

Shipping: US$ 3.95
Within U.S.A.
Destination, Rates & Speeds