Detecting Earnings Management

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Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Detecting Earnings Management by : Gary Giroux

Download or read book Detecting Earnings Management written by Gary Giroux and published by John Wiley & Sons. This book was released on 2004 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: ESSENTIAL TOOLS AND STRATEGIES FOR DETECTING MANIPULATION. As recent corporate scandals prove, corrupt companies can maintain a façade of financial success through manipulation and fraud almost to the day they file for bankruptcy. Fortunately, tools exists to detect aggressive earnings management. This timely book reviews the current environment, explains the tools that can be used to detect a manipulative financial environment, and introduces techniques for recasting financial information to get a truer economic picture. Brief cases reflecting a variety of companies provide a feel for evaluating public data and how earning management potential can be analyzed. In addition, an appendix features a complete earnings management detection checklist that can be used to conduct a thorough analysis of any corporation. Detecting Earning Management will help readers: Identify the incentive of management to manipulate earning to promote their own short-term interests. Evaluate the effectiveness of corporate governance to limit short-term manipulation and promote long-term success. Consider whether recent regulations, such as Sarbanes-Oxley, will limit future abuse. Review the major fraud techniques used in the recent and not-so-recent scandals. Identify the potential areas of manipulation and other sources of distortion and develop appropriate detection strategies. Understand the challenging areas that can distort financial reality such as acquisitions, derivatives, and special purpose entities.

Detecting Earnings Management

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Detecting Earnings Management by : Patricia Dechow

Download or read book Detecting Earnings Management written by Patricia Dechow and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper evaluates alternative models for detecting earnings management. The paper restricts itself to models that assume the construct being managed is discretionary accruals, since such models are commonly used in the extant accounting literature. Existing models range from simple models in which discretionary accruals are measured as total accruals, to more sophisticated models that separate total accruals into a discretionary and a non-discretionary component. Prior to this paper, there had been no systematic evidence bearing on the relative performance of these alternative models at detecting earnings management. This paper evaluates the relative performance of the competing models by comparing the specification and power of commonly used test statistics across the measures of discretionary accruals generated by each model. The specification of the test statistics is evaluated by examining the frequency with which they generate type I errors for a random sample of firm-years and for samples of firm-years with extreme financial performance. We focus on samples with extreme financial performance because the stimuli investigated in previous research are frequently correlated with financial performance. The first sample of firms are targeted by the Securities and Exchange Commission for allegedly overstating annual earnings and the second sample is created by artificially introducing earnings management into a random sample of firms.

Detecting Earnings Management

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Publisher :
ISBN 13 :
Total Pages : 17 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Detecting Earnings Management by : Stavroula Kourdoumpalou

Download or read book Detecting Earnings Management written by Stavroula Kourdoumpalou and published by . This book was released on 2019 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: Earnings management research is of interest not only to academics, but also to practitioners and regulators. A major strand of the relevant literature examines the divergent reporting incentives that managers face when reporting for tax and for financial accounting purposes. In case of conforming earnings management, firms that prefer tax aggressiveness also lower their financial accounting income, whereas firms that are aggressive in financial reporting also inflate taxable income. However, there is significant evidence that firms also take advantage of the opportunity provided by the dual reporting system (i.e., preparation of distinct reports) and simultaneously manipulate both accounting and taxable earnings (i.e., non-conforming earnings management). As the extent of earnings manipulation cannot be measured directly, a number of proxies have been developed in the literature relying on publicly available data. For the purposes of the present review, the most commonly used ones are classified into three groups: accrual models, effective tax rates and book-tax differences.

The Oxford Handbook of Strategy Implementation

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Publisher : Oxford University Press
ISBN 13 : 0190650230
Total Pages : 553 pages
Book Rating : 4.1/5 (96 download)

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Book Synopsis The Oxford Handbook of Strategy Implementation by : Michael A. Hitt

Download or read book The Oxford Handbook of Strategy Implementation written by Michael A. Hitt and published by Oxford University Press. This book was released on 2017 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leading scholars examine the crucial role of implementation influencing how business and managerial strategies produce returns. They focus on governance, resources, human capital, and accounting-based control systems, advancing our understanding of strategy implementation and identifying opportunities for future research on this important process.

Detecting Earnings Management

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Publisher :
ISBN 13 :
Total Pages : 202 pages
Book Rating : 4.:/5 (243 download)

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Book Synopsis Detecting Earnings Management by : James E. Miller

Download or read book Detecting Earnings Management written by James E. Miller and published by . This book was released on 2007 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Introduction to Earnings Management

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Publisher : Springer
ISBN 13 : 3319626868
Total Pages : 120 pages
Book Rating : 4.3/5 (196 download)

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Book Synopsis Introduction to Earnings Management by : Malek El Diri

Download or read book Introduction to Earnings Management written by Malek El Diri and published by Springer. This book was released on 2017-08-20 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

The Role of Accounting Principles in Detecting Earnings Management

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Publisher :
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.:/5 (471 download)

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Book Synopsis The Role of Accounting Principles in Detecting Earnings Management by : Paul William Polinski

Download or read book The Role of Accounting Principles in Detecting Earnings Management written by Paul William Polinski and published by . This book was released on 2000 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Institutional and Structural Constraints to Detecting Earnings Management of Firms Subjected to Price Regulation

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Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (46 download)

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Book Synopsis Institutional and Structural Constraints to Detecting Earnings Management of Firms Subjected to Price Regulation by : S. Lim

Download or read book Institutional and Structural Constraints to Detecting Earnings Management of Firms Subjected to Price Regulation written by S. Lim and published by . This book was released on 1996 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Detecting Earnings Management

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Publisher :
ISBN 13 :
Total Pages : 43 pages
Book Rating : 4.:/5 (331 download)

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Book Synopsis Detecting Earnings Management by : Patricia M. Dechow

Download or read book Detecting Earnings Management written by Patricia M. Dechow and published by . This book was released on 1993 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This paper evaluates alternative models for detecting earnings management. The paper restricts itself to models assuming that the construct being managed is total discretionary accruals, since such models are commonly used in the extant literature on earnings management. Existing models range from simple models in which discretionary accruals are measured as total accruals, to more sophisticated models that seek to separate total accruals into discretionary and non-discretionary components. There is, however, no direct evidence bearing on the relative performance of these alternative models at detecting earnings management. This paper evaluates the relative performance of these models by comparing the specification and power of commonly used statistical tests across the measures of discretionary accruals generated by the models."--Introduction.

Earnings Management

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Earnings Management by : John D. Phillips

Download or read book Earnings Management written by John D. Phillips and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the usefulness of deferred tax expense as compared to various accrual measures employed in prior research in detecting earnings management in three settings where earnings management likely occurs. The motivation for using deferred tax expense to detect earnings management is that there is typically more discretion under generally accepted accounting principles than under tax rules, and we assume that managers exploit such discretion to manage income upwards primarily in ways that do not affect current taxable income. Thus, we expect that decisions to manage earnings upwards will generate book-tax differences that increase deferred tax expense. Our results provide evidence of the incremental usefulness of deferred tax expense in detecting earnings management activities vis-a-vis total accruals and abnormal accruals derived from two versions of the Jones model. Deferred tax expense is generally incrementally useful beyond all three accruals-based measures with regard to detecting earnings management to avoid an earnings decline and with regard to detecting earnings management to avoid a loss. With regard to meeting analysts' earnings forecasts, only total accruals is incrementally useful in detecting earnings management. We also find that deferred tax expense is significantly more accurate than any of the accrual measures in classifying firm-years as successfully avoiding a loss, whereas no one measure is relatively more accurate than the others in classifying firm-years as successfully avoiding an earnings decline or meeting analysts' forecasts.

Detecting Earnings Management Preceding Divestiture Transactions in the Life Insurance Industry

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Publisher :
ISBN 13 :
Total Pages : 142 pages
Book Rating : 4.:/5 (236 download)

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Book Synopsis Detecting Earnings Management Preceding Divestiture Transactions in the Life Insurance Industry by : Ginny W. Frings

Download or read book Detecting Earnings Management Preceding Divestiture Transactions in the Life Insurance Industry written by Ginny W. Frings and published by . This book was released on 1998 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Ability of Earnings Management Models to Detect and Predict Public Discovery of Accounting-fraud

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Publisher :
ISBN 13 :
Total Pages : 82 pages
Book Rating : 4.:/5 (55 download)

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Book Synopsis The Ability of Earnings Management Models to Detect and Predict Public Discovery of Accounting-fraud by : Samuel Lockhart Tibbs

Download or read book The Ability of Earnings Management Models to Detect and Predict Public Discovery of Accounting-fraud written by Samuel Lockhart Tibbs and published by . This book was released on 2003 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earnings Management

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Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Earnings Management by : Joshua Ronen

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?

Earnings Management in the Context of Fair Value Accounting

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Publisher :
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Earnings Management in the Context of Fair Value Accounting by : Changling Chen

Download or read book Earnings Management in the Context of Fair Value Accounting written by Changling Chen and published by . This book was released on 2013 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the late 1980s, the Financial Accounting Standards Board has implemented several new fair value accounting rules that have resulted in unrealized fair value gains or losses in net income. However, accrual-based earnings management models such as the Modified Jones Model (MJM) of Dechow, Sloan, and Sweeney (1995) and other accrual models in the literature do not consider the net income effects of fair value accounting. The fair value hierarchy of Statement of Financial Accounting Standard No. 157 implies that valuation of level 1 and level 2 instruments is subject to observable market inputs, whereas the valuation inputs of level 3 are unobservable. Therefore, with respect to earnings management, level 3 instruments are more likely to be manipulated relative to level 1 and level 2 instruments. In this paper, we adjust the MJM by adding level 1 and level 2 instruments as explanatory variables to nondiscretionary accruals; we classify net income effects of level 3 instruments as discretionary accruals in our Fair Value Adjusted Modified Jones Model (FVAMJM). We show that the FVAMJM is more powerful than the MJM in detecting earnings manipulation based on level 3 instruments and is equally good in detecting expense and revenue manipulations. In addition, the nondiscretionary accruals derived under FVAMJM have incremental explanatory power to firm market value beyond the accruals of the traditional MJM; the discretionary accruals derived under FVAMJM contribute to identifying companies meeting or beating earnings targets after controlling for MJM discretionary accruals.

Inference of Economic Truth from Financial Statements for Detecting Earnings Management

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Publisher :
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Inference of Economic Truth from Financial Statements for Detecting Earnings Management by : Hemantha Herath

Download or read book Inference of Economic Truth from Financial Statements for Detecting Earnings Management written by Hemantha Herath and published by . This book was released on 2018 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: We introduce uncertainty in the classic inventory costing choice problem to investigate the underlying partitions imposed by two accounting inquiries (processes of generating information): variable costing (VC) and absorption costing (AC). In a contemporaneous reporting environment, we show that absorption costing provides a finer partition of the state space compared to variable costing when a firm arbitrarily increases the production level (opportunistic overproduction) and the predetermined fixed overhead rate is adjusted. Grounded in an information economics perspective, the intent of the article is to propose an approach to detect real earnings management by extracting information from financial statements. The resulting managerial biases arising from earnings management are also discussed.

Comparative Research on Earnings Management, Corporate Governance, and Economic Value

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Publisher : IGI Global
ISBN 13 : 1799875989
Total Pages : 433 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Comparative Research on Earnings Management, Corporate Governance, and Economic Value by : Vieira, Elisabete S.

Download or read book Comparative Research on Earnings Management, Corporate Governance, and Economic Value written by Vieira, Elisabete S. and published by IGI Global. This book was released on 2021-02-12 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.

Detecting Earnings Management in a Spanish Context

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Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (637 download)

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Book Synopsis Detecting Earnings Management in a Spanish Context by : María del Mar Delgado

Download or read book Detecting Earnings Management in a Spanish Context written by María del Mar Delgado and published by . This book was released on 2001 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: