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.
كتب مشابهة
Global perspectives on AI, ethics, and business economics : Charting the future
Offers an in-depth exploration of the complex and rapidly evolving world of artificial intelligence (AI), focusing on its ethical, economic, and business dimensions. it provides a comprehensive analysis that intertwines historical context, philosophical ethics, global economic impacts, regulatory landscapes, workforce dynamics, corporate governance, consumer behavior, data ethics, and the use of AI for the good of society. after reviewing the evolution of AI, it offers insights into its historical milestones and the trajectory it may take in the future. this sets the stage for a broader discussion on how AI is not just a technological phenomenon but also a catalyst for ethical, economic, and societal transformation. the book emphasizes the importance of understanding AI’s historical development in order to gauge its potential impacts on our future.
Factors influencing the readiness of adoption of ISSB standards in Syrian companies : An applied Study at Damascus securities exchange
Aims to identify the main factors influencing this readiness, with particular emphasis on the relationship between company size and profitability and the preparedness to implement these standards. Data was collected from a sample of companies listed on the Damascus Securities Exchange, and the analysis was conducted using logistic regression to understand the impact of various factors. The findings of this study will provide valuable insights for policymakers, corporate leaders, and stakeholders on the critical role of company size and profitability in the adoption of ISSB standards.
Entrepreneurship : Digital transformation, education, opportunities and challenges ; Vol. 28
Digital transformation and artificial intelligence play an important role in entrepreneurship. this book adopts a multidisciplinary approach to entrepreneurship, exploring how entrepreneurial processes contribute to developing new products and services and innovative business models. recent shifts in business models focus on digital transformation and well-being. entrepreneurship is evolving with innovative approaches, and artificial intelligence is revolutionizing marketing strategies and market engagement. this volume presents a comprehensive overview of entrepreneurship, digital transformation, and entrepreneurial education.
Digital project management strategic theory and practice ; Vol 31
Foundational resource for courses on digital project management methods, offering step-by-step guidance and real-world examples. It provides actionable insights into implementing digital tools in project management studies, from data collection to visualization. The book also highlights the role of strategic theory and practice in project management strategic decision-making across project planning, execution, monitoring and control management.
