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Author : Johan de Keulenaer
Publisher :
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.:/5 (91 download)
Download or read book Accounting Smoothing of Income with Extraordinary Items written by Johan de Keulenaer and published by . This book was released on 1996 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Vivien A. Beattie
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (596 download)
Download or read book Extraordinary Items and Income Smoothing written by Vivien A. Beattie and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dale Buckmaster
Publisher : Elsevier
ISBN 13 : 9780762308040
Total Pages : 296 pages
Book Rating : 4.3/5 (8 download)
Download or read book Development of the Income Smoothing Literature, 1893-1998 written by Dale Buckmaster and published by Elsevier. This book was released on 2001-09-12 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume describes the development of accounting thought during the 20th century by focusing on a relatively narrow and long-lived issue, income smoothing. A chronological review of English-language literature referring to income smoothing behaviour is conducted that covers 1893 to 1998.
Author : Joseph Capute
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (639 download)
Download or read book The Use of Extraordinary Items to Accomplish Income Smoothing Or Nonsmoothing written by Joseph Capute and published by . This book was released on 1971 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James Edward Parker
Publisher :
ISBN 13 :
Total Pages : 284 pages
Book Rating : 4.3/5 (129 download)
Download or read book A Study of the Predictive Significance of Several Income Measures Relative to the Accounting for Extraordinary Items and Prior Period Adjustments written by James Edward Parker and published by . This book was released on 1969 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Keith Raymond Leeseberg
Publisher :
ISBN 13 :
Total Pages : 192 pages
Book Rating : 4.:/5 (97 download)
Download or read book The Treatment of Extraordinary Items in Income Determination written by Keith Raymond Leeseberg and published by . This book was released on 1965 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Eero Kasanen
Publisher :
ISBN 13 : 9789517020633
Total Pages : 38 pages
Book Rating : 4.0/5 (26 download)
Download or read book Dividend-based Earnings Management written by Eero Kasanen and published by . This book was released on 1992 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael Kinney
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book Smoothing, Big Baths, and Special Items written by Michael Kinney and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Using both large-sample tests and a detailed analysis of annual reports, we examine whether the recognition of income from special items is consistent with smoothing and/or big-bath behavior. Consistent with smoothing by firms with large earnings increases and big-bath behavior by firms with large earnings declines, we find that, relative to firms with small earnings changes, firms with large earnings changes on average recognize significantly negative income from special items. This recognition pattern appears to be driven by discretionary, rather than by semi-discretionary or nondiscretionary, items, and by items involving accounting choice rather than by items involving real economic events. Last, we find evidence that the placement of descriptions of special items in the financial statements is used to manage investors' perceptions. Specifically, this placement appears to be used to emphasize the transitory nature of income-decreasing special items and to avoid drawing attention to the transitory nature of income-increasing special items.
Author : Domitilla Magni
Publisher : Springer
ISBN 13 : 3030212866
Total Pages : 250 pages
Book Rating : 4.0/5 (32 download)
Download or read book New Perspectives of Profit Smoothing written by Domitilla Magni and published by Springer. This book was released on 2019-07-23 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a first approximation, profit may seem like a simple and intuitive concept, but the definition is not limited to a single conceptual category. Analysis of the definition and role of profit must be implemented with a study at the corporate level. This book discusses the phenomenon of profit smoothing, implemented by management, which aims to maintain a constant flow of profit over time. On an operational level, the phenomenon of profit smoothing analyses and determines the correlation existing between a shock to a variable at the corporate level and the relationship between this shock and profit. This book discusses the main reasons, at the strategic level, of the phenomenon of profit smoothing and summarizes this into three groups. Firstly, the functionality of this phenomenon for corporate management is to transmit to the external environment, and especially to external investors, a business reality devoid of crisis and imbalances. Secondly, this initial motivation engages basically the second. In fact, levelling the trend of profit from year to year, top management can reduce the risk perceived from the outsiders and as from the company’s insiders. Thirdly, this justification is related to the stability of the flow of dividends. Profit smoothing places great emphasis on the phenomenon of dividends. It should be note how in fact the profit smoothing is used to keep the expectations of shareholders profit from one period to another. This book is focused on the profit smoothing and, in particular, how this phenomenon is established in developing-economies like the Chinese one, and will be of interest to academics, researchers, and students of corporate finance.
Author : Dr.salma youssef
Publisher : ibrahim elnoshokaty
ISBN 13 :
Total Pages : pages
Book Rating : 4./5 ( download)
Download or read book Еаrnіngѕ mаnаgеmеnt written by Dr.salma youssef and published by ibrahim elnoshokaty. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Thе ѕtruсturе оf thіѕrеvіеw іѕ dеѕіgnеd tо аѕѕеѕѕthе іmроrtаnсе оf еасh еlеmеnt аѕ раrt оf thе оvеrаll рісturе. Соnѕеquеntly, thеrе wіll bе nо dеtаіlеd dіѕсuѕѕіоnѕ оf сеrtаіn рареrѕ реr ѕе, аlthоugh thеy wіll bе сіtеd іn thе rеfеrеnсеѕ аnd іn thе арреndісеѕ. Dесhоw аnd Ѕkіnnеr (2000) dіѕсuѕѕеѕ thе bаѕіс dеfіnіtіоn оf mаnірulаtіоn, but thеy mаіnly ѕеt оut tо іnvеѕtіgаtе а nеw оrіеntаtіоn іn thе rеѕеаrсh bаѕеd оn nеw mоtіvаtіоnѕ, lіnkеd tо mаrkеt еxресtаtіоnѕ. Іn dоіng ѕо, thеіr gоаl іѕ tо rесоnсіlе thе vіеwѕ оf асаdеmісѕ аnd рrасtіtіоnеrѕ аbоut еаrnіngѕ mаnаgеmеnt. Hеаly аnd Wаhlеn (1999), оn thе оthеr hаnd, аіm tо рrоvіdе uѕеful іnfоrmаtіоn fоr ѕtаndаrd ѕеttіng рurроѕеѕ. Fоr іnѕtаnсе, thеy еmрhаѕіzе thе ѕресіfіс ассruаlѕ thаt hаvе bееn fоund іn thе lіtеrаturе tо bе раrtісulаrly frеquеntly "mаnаgеd". Thеy thеn іnvеѕtіgаtе thе еffесt оf mаnірulаtіоn оn mаrkеt раrtісіраntѕ. Lіkе Dесhоw аnd Ѕkіnnеr (2000), аlthоugh thеy соnѕіdеr thе роѕѕіbіlіty thаt uѕеrѕ mаy nоt bе аblе tо mаkе аррrорrіаtе аdjuѕtmеntѕ tо еlіmіnаtе thе еffесt оf thе mаnірulаtіоn, thеy mоѕtly rеmаіn wіthіn thе соnсерt оf mаrkеt еffісіеnсy
Author : Alfred A. Lisiewski
Publisher :
ISBN 13 :
Total Pages : 94 pages
Book Rating : 4.:/5 (458 download)
Download or read book Extraordinary Items of Earnings written by Alfred A. Lisiewski and published by . This book was released on 1968 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jack Franklin Truitt
Publisher :
ISBN 13 :
Total Pages : 516 pages
Book Rating : 4.:/5 (31 download)
Download or read book Income Smoothing and the Investment Decision written by Jack Franklin Truitt and published by . This book was released on 1976 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Linda Jeanne Zucca
Publisher :
ISBN 13 :
Total Pages : 230 pages
Book Rating : 4.3/5 ( download)
Download or read book An Empirical Study of Firms Engaging in Partial Writedowns of Long Lived Assets written by Linda Jeanne Zucca and published by . This book was released on 1989 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Khairul Anuar Kamaruddin
Publisher : Utusan Publications
ISBN 13 : 9789676115799
Total Pages : 128 pages
Book Rating : 4.1/5 (157 download)
Download or read book Financial Reporting in Malaysia written by Khairul Anuar Kamaruddin and published by Utusan Publications. This book was released on 2004 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joshua Ronen
Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author : Samuel Joseph DiRoberto
Publisher :
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.:/5 (299 download)
Download or read book Extraordinary Items as Determinants of Business Income written by Samuel Joseph DiRoberto and published by . This book was released on 1960 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David J. Foley
Publisher :
ISBN 13 :
Total Pages : 106 pages
Book Rating : 4.:/5 (18 download)
Download or read book 'Special Items' in the Accounting Determination of Income written by David J. Foley and published by . This book was released on 1975 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
