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This book has provided a general understanding of earnings management. Definitions of earnings management were discussed and motivations for earnings management were explored. There followed a discussion of methods of measuring earnings management with the aim of providing a more comprehensive understanding of the nature of earnings management and of specifying the method of measuring earnings measurement that best serves the purpose of this study. This book support the assumption about the opportunistic nature of earnings management and employ the most sophisticated earnings management measurement method provided by the literature, namely, performance matched discretionary accruals. Finally, a common theme in prior studies is the belief that effective corporate governance and high quality auditing may assist in restraining the incidence of earnings management.
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About the Author:
Dr. Murya Habbash is an Assistant Professor of Accounting at the Administrative and Financial Sciences School, King Khalid University, Abha Saudi Arabia, P.O.Box 2742. His PhD from Durham University, UK in 2010. His current research interests include corporate governance, audit quality, CSR and earnings quality (murya@hotmail.com)
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- PublisherLAP LAMBERT Academic Publishing
- Publication date2011
- ISBN 10 3844329161
- ISBN 13 9783844329162
- BindingPaperback
- Number of pages72
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MANAGEMENT OF CORPORATE EARNINGS: Incentives, Measurement and Constraints
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MANAGEMENT OF CORPORATE EARNINGS
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Book Description Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -This book has provided a general understanding of earnings management. Definitions of earnings management were discussed and motivations for earnings management were explored. There followed a discussion of methods of measuring earnings management with the aim of providing a more comprehensive understanding of the nature of earnings management and of specifying the method of measuring earnings measurement that best serves the purpose of this study. This book support the assumption about the opportunistic nature of earnings management and employ the most sophisticated earnings management measurement method provided by the literature, namely, performance matched discretionary accruals. Finally, a common theme in prior studies is the belief that effective corporate governance and high quality auditing may assist in restraining the incidence of earnings management. 72 pp. Englisch. Seller Inventory # 9783844329162
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MANAGEMENT OF CORPORATE EARNINGS Incentives, Measurement and Constraints
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MANAGEMENT OF CORPORATE EARNINGS : Incentives, Measurement and Constraints
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Book Description Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - This book has provided a general understanding of earnings management. Definitions of earnings management were discussed and motivations for earnings management were explored. There followed a discussion of methods of measuring earnings management with the aim of providing a more comprehensive understanding of the nature of earnings management and of specifying the method of measuring earnings measurement that best serves the purpose of this study. This book support the assumption about the opportunistic nature of earnings management and employ the most sophisticated earnings management measurement method provided by the literature, namely, performance matched discretionary accruals. Finally, a common theme in prior studies is the belief that effective corporate governance and high quality auditing may assist in restraining the incidence of earnings management. Seller Inventory # 9783844329162
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MANAGEMENT OF CORPORATE EARNINGS Incentives, Measurement and Constraints
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MANAGEMENT OF CORPORATE EARNINGS
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Book Description Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Habbash MuryaDr. Murya Habbash is an Assistant Professor of Accounting at the Administrative and Financial Sciences School, King Khalid University, Abha Saudi Arabia, P.O.Box 2742. His PhD from Durham University, UK in 2010. His c. Seller Inventory # 5473311
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