الصفحة 1
الصفحة 1
Income Smoothing Practices and Its Impact on Companies Earnings Per Share
At the end of the 1990s and the beginning of 21st century, the world has witnessed a series of corporate accounting scandals across the United States and Europe. Examples include Enron, Health South, Parmalat, Tyco, Worldcom and Xerox. After those, corporate accounting scandals have come over; earnings management has been a great and consistent concern among parctitioners and regulators and has received considerable attention in the accounting literatures
Essays on Accounting Theory in Honour of Joel S. Demski
This rigorous scholarly work focuses on the analysis of corporate accounting reports as a source of information used in corporate decision-making and in pricing securities by the capital market.
Earnings Management : Emerging Insights in Theory, Practice, and Research
In the wake of corporate accounting scandals, the bursting of the Internet bubble, and the Sarbanes-Oxley Act—designed to protect investors and consumers from such excesses—"earnings management" (the set of managerial practices and decisions that influence accounting choices and operating cash flows) has become a focal point of business strategy and academic research. Earnings Management: Emerging Insights in Theory, Practice, and Research is the most comprehensive book to date on the subject, aimed at scholars and practitioners in accounting, finance, economics, law, and public policy. Tracing two key strands of research over the past 25 years—one focused on explaining the phenomenon and one on proposing suggestions for improving practice—the authors highlight theoretical and empirical contributions to the field, as well as regulatory innovations and corporate applications.
Corporate financial accounting
This book clearly presents core financial accounting concepts within a meaningful business context, using engaging learning features that ensure a relevant, innovative learning experience. Updated content addresses the latest development and tools in corporate accounting today -- from using data analytics effectively to understanding the impact of discounts and sales in retail accounting. CNOWv2 online resources work with practice opportunities to ensure you understand and can apply key accounting principles.
