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An Experimental Investigation Of The Effect Of Accounting Discretion On The Reporting Of Smooth Increasing Earnings By Managers Microform
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Author :Hwee-Cheng Tan Publisher :Library and Archives Canada = Bibliothèque et Archives Canada ISBN 13 : Total Pages :402 pages Book Rating :4.:/5 (65 download)
Book Synopsis An Experimental Investigation of the Effect of Accounting Discretion on the Reporting of Smooth Increasing Earnings by Managers [microform] by : Hwee-Cheng Tan
Download or read book An Experimental Investigation of the Effect of Accounting Discretion on the Reporting of Smooth Increasing Earnings by Managers [microform] written by Hwee-Cheng Tan and published by Library and Archives Canada = Bibliothèque et Archives Canada. This book was released on 2004 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Dissertation Abstracts International by :
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2005 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Assessing the Impact of a Change in the Level of Manager Discretion on the Informativeness of Earnings by : Alan M. Teixeira
Download or read book Assessing the Impact of a Change in the Level of Manager Discretion on the Informativeness of Earnings written by Alan M. Teixeira and published by . This book was released on 2003 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a high level of interest in the relative merit of principles based standards versus rules based standards. At the heart of the debate appears to be the level of discretion available to managers under the alternative approaches, the consequence of which is perceived to be earnings management.I compare earnings aggregations reported under an accounting standard that provided interpretive slack within the definitions of operating, abnormal and extraordinary activity with contrived data sets that measure earnings components quot;as ifquot; the interpretive slack had been removed. I find that managers do manage components of earnings between aggregations. The results suggest that the identification of unusual earnings components by managers increased the informativeness of reported earnings.There is no evidence to suggest that manager discretion reduced the informativeness of earnings. There is no evidence to suggest that investors were misled by the manipulations.This study makes several contributions. It addresses the basic issue of the extent to which a change in the level of discretion available to managers in measuring and reporting accounting earnings is likely to affect its informativeness. This is a direct test of a framework that provides earnings management opportunities. This study also focuses on classificatory management and, as such, is unencumbered by earnings expectations error.
Book Synopsis The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes by : Sonja O. Rego
Download or read book The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes written by Sonja O. Rego and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine whether the regulatory changes required by the Sarbanes-Oxley Act of 2002 (SOX) and Financial Accounting Standards Board Interpretation No. (FIN) 48 reduced the propensity for earnings management through the reserve for income taxes. Given prior evidence that firms use this reserve to manage earnings to beat the consensus analyst forecast, the regulatory changes implemented by both SOX and FIN 48 allow us to study the effects of accounting regulation on earnings management. We find that neither SOX nor FIN 48 reduced earnings management through the reserve for income taxes. Thus, in contrast to research that examines whether SOX affected nontax, accrual-based earnings management, our results suggest managers continue to take advantage of their discretion over the accounting for income taxes to beat the consensus analyst forecast in both the post-SOX and post-FIN 48 periods.
Book Synopsis The Use of Accruals to Manage Reported Earnings by : Timothy W. Koch
Download or read book The Use of Accruals to Manage Reported Earnings written by Timothy W. Koch and published by . This book was released on 2000 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Analysis of Issues Related to Reporting Earnings by : Financial Accounting Standards Board
Download or read book An Analysis of Issues Related to Reporting Earnings written by Financial Accounting Standards Board and published by . This book was released on 1979 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Effect of Accounting Data Aggregation on Management Decisions by : Francisco Jose Becker Dias
Download or read book The Effect of Accounting Data Aggregation on Management Decisions written by Francisco Jose Becker Dias and published by . This book was released on 19?? with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Discretionary Accruals, Earnings Management and the Valuation of Earnings by : Anwer S. Ahmed
Download or read book Discretionary Accruals, Earnings Management and the Valuation of Earnings written by Anwer S. Ahmed and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates how discretionary accruals affect earnings valuation (or price-earnings) multiples to provide indirect evidence on whether managers use their discretion over accruals to communicate their private information or to obtain private benefits. I find that earnings multiples are significantly higher when earnings contain large income increasing discretionary accruals than when earnings contain small discretionary accruals. Furthermore, in periods of high performance earnings multiplies are significantly lower when earnings contain large income decreasing discretionary accruals than when earnings contain small discretionary accruals. These results are consistent with the communication hypothesis. The effect of large income decreasing discretionary accruals in periods of moderate performance is mixed and in periods of low performance is not significant. The study (i) extends the literature on earnings multiples, (ii) suggests that effects of discretionary accruals depend on the context in which they are reported, and (iii) suggests that reduction of managerial discretion via accounting standards is costly because it eliminates the opportunity to communicate.
Book Synopsis Accounting Discretion and Managerial Conservatism by : Haijin Lin
Download or read book Accounting Discretion and Managerial Conservatism written by Haijin Lin and published by . This book was released on 2006 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting discretion and the principle of conservatism are two salient features embedded in financial reporting systems. Arguably, the practice of conservative accounting choices can never be well understood without incorporating their effect on future periods (the intertemporal effect). This paper provides one explanation for managerial conservatism in a two-period agency model with hidden information (a binary project type) and hidden actions (the agent's efforts). A piece-wise linear incentive scheme with accounting earnings as the performance measure is employed. The agent's discretion is the choice of a depreciation method. Discretion is valuable if and only if the agent's marginal productivity of a bad project is greater than that of a good project but not to an extreme degree. A conservative depreciation method decreases current compensation in exchange for a bet on future compensation and, hence, serves as a commitment device for the agent to signal the prospect is indeed good. The accounting mechanism replicates the performance of the optimal direct mechanism.
Book Synopsis An Investigation Into the Use of Alternative Accounting Principles and Procedures to Smooth Reported Earnings Per Share of Corporations by : James R. Ratliff
Download or read book An Investigation Into the Use of Alternative Accounting Principles and Procedures to Smooth Reported Earnings Per Share of Corporations written by James R. Ratliff and published by . This book was released on 1970 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Science, the Endless Frontier by : Vannevar Bush
Download or read book Science, the Endless Frontier written by Vannevar Bush and published by Princeton University Press. This book was released on 2021-02-02 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classic case for why government must support science—with a new essay by physicist and former congressman Rush Holt on what democracy needs from science today Science, the Endless Frontier is recognized as the landmark argument for the essential role of science in society and government’s responsibility to support scientific endeavors. First issued when Vannevar Bush was the director of the US Office of Scientific Research and Development during the Second World War, this classic remains vital in making the case that scientific progress is necessary to a nation’s health, security, and prosperity. Bush’s vision set the course for US science policy for more than half a century, building the world’s most productive scientific enterprise. Today, amid a changing funding landscape and challenges to science’s very credibility, Science, the Endless Frontier resonates as a powerful reminder that scientific progress and public well-being alike depend on the successful symbiosis between science and government. This timely new edition presents this iconic text alongside a new companion essay from scientist and former congressman Rush Holt, who offers a brief introduction and consideration of what society needs most from science now. Reflecting on the report’s legacy and relevance along with its limitations, Holt contends that the public’s ability to cope with today’s issues—such as public health, the changing climate and environment, and challenging technologies in modern society—requires a more capacious understanding of what science can contribute. Holt considers how scientists should think of their obligation to society and what the public should demand from science, and he calls for a renewed understanding of science’s value for democracy and society at large. A touchstone for concerned citizens, scientists, and policymakers, Science, the Endless Frontier endures as a passionate articulation of the power and potential of science.
Download or read book Sticky Cotton written by Eric F. Hequet and published by Texas Tech University Press. This book was released on 2006 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: An essential reference for anyone searching for ways to avoid or mitigate the problem of cotton stickiness.
Book Synopsis Forensic Accounting and Fraud Examination by : Mary-Jo Kranacher
Download or read book Forensic Accounting and Fraud Examination written by Mary-Jo Kranacher and published by John Wiley & Sons. This book was released on 2019-05-14 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: Forensic Accounting and Fraud Examination introduces students and professionals to the world of fraud detection and deterrence, providing a solid foundation in core concepts and methods for both public and private sector environments. Aligned with the National Institute of Justice (NIJ) model curriculum, this text provides comprehensive and up-to-date coverage of asset misappropriation, corruption, fraud, and other topics a practicing forensic accountant encounters on a daily basis. A focus on real-world practicality employs current examples and engaging case studies to reinforce comprehension, while in-depth discussions clarify technical concepts in an easily relatable style. End of chapter material and integrated IDEA and Tableau software cases introduces students to the powerful, user-friendly tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements, and coverage of current methods and best practices provides immediate relevancy to real-world scenarios. Amidst increased demand for forensic accounting skills, even for entry-level accountants, this text equips students with the knowledge and skills they need to successfully engage in the field.
Book Synopsis Forensic Accounting and Fraud Investigation for Non-Experts by : Howard Silverstone
Download or read book Forensic Accounting and Fraud Investigation for Non-Experts written by Howard Silverstone and published by John Wiley & Sons. This book was released on 2011-01-19 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud.
Book Synopsis Higher Education Opportunity Act by : United States
Download or read book Higher Education Opportunity Act written by United States and published by . This book was released on 2008 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Department of Health, Education, and Welfare. Secretary's Advisory Committee on Automated Personal Data Systems Publisher : ISBN 13 : Total Pages :396 pages Book Rating :4.3/5 (91 download)
Book Synopsis Records, Computers, and the Rights of Citizens by : United States. Department of Health, Education, and Welfare. Secretary's Advisory Committee on Automated Personal Data Systems
Download or read book Records, Computers, and the Rights of Citizens written by United States. Department of Health, Education, and Welfare. Secretary's Advisory Committee on Automated Personal Data Systems and published by . This book was released on 1973 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Army Medical Department, 1775-1818 by : Mary C. Gillett
Download or read book The Army Medical Department, 1775-1818 written by Mary C. Gillett and published by . This book was released on 1981 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Appendices include laws and legislation concerning the Army Medical Department. Maps include those of territories and frontiers and Continental Army hospital locations. Illustrations are chiefly portraits.
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