Trends In Earnings Management And Informativeness Of Earnings Announcements In The Pre And Post Sarbanes Oxley Periods

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Research in Accounting Regulation

Author : Gary Previts
Publisher : Elsevier
ISBN 13 : 0080462812
Total Pages : 378 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Research in Accounting Regulation by : Gary Previts

Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2006-01-27 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

Understanding Accounting Academic Research

Author : Stephen R. Moehrle
Publisher : Emerald Group Publishing
ISBN 13 : 1781907641
Total Pages : 298 pages
Book Rating : 4.7/5 (819 download)

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Book Synopsis Understanding Accounting Academic Research by : Stephen R. Moehrle

Download or read book Understanding Accounting Academic Research written by Stephen R. Moehrle and published by Emerald Group Publishing. This book was released on 2013-06-25 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.

Executive Compensation and Earnings Management Under Moral Hazard

Author : Bo Sun
Publisher : DIANE Publishing
ISBN 13 : 1437930980
Total Pages : 33 pages
Book Rating : 4.4/5 (379 download)

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Book Synopsis Executive Compensation and Earnings Management Under Moral Hazard by : Bo Sun

Download or read book Executive Compensation and Earnings Management Under Moral Hazard written by Bo Sun and published by DIANE Publishing. This book was released on 2010-08 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyzes executive compensation in a setting where managers may take a costly action to manipulate corporate performance, and whether managers do so is stochastic. Examines how the opportunity to manipulate affects the optimal pay contract, and establishes necessary and sufficient conditions under which earnings management occurs. The author¿s model provides a set of implications on the role earnings management plays in driving the time-series and cross-sectional variation of executive compensation. In addition, the model's predictions regarding the changes of earnings management and executive pay in response to corporate governance legislation are consistent with empirical observations. Charts and tables.

Earnings Management

Author : Joshua Ronen
Publisher : Springer Science & Business Media
ISBN 13 : 0387257691
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 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?

Focus on Finance and Accounting Research

Author : Michael H. Neelan
Publisher : Nova Publishers
ISBN 13 : 9781600213809
Total Pages : 192 pages
Book Rating : 4.2/5 (138 download)

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Book Synopsis Focus on Finance and Accounting Research by : Michael H. Neelan

Download or read book Focus on Finance and Accounting Research written by Michael H. Neelan and published by Nova Publishers. This book was released on 2007 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preface; The Role of Revenues and Costs in CEO Compensation; The Importance of Intellectual Capital Reporting: Perspectives from Finance Professionals; Has Regulation Changed the Market's Reward for Meeting or Beating Expectations?; Reaction of the Brazilian Stock Market to Positive and Negative Shocks; Earnings Management to Meet Earnings Benchmarks: Evidence from Japan; Audit in Ukraine; Auditor Reputation and Auditor Independence: Evidence from an Emerging Market; Trends of the Returns-Earnings Associations Over the Last Three Decades; Managers' Discretionary Behaviour, Earnings Management and Corporate Governance: An Empirical International Analysis; Index.

Perspectives on Financing Innovation

Author : James E. Daily
Publisher : Routledge
ISBN 13 : 131769306X
Total Pages : 307 pages
Book Rating : 4.3/5 (176 download)

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Book Synopsis Perspectives on Financing Innovation by : James E. Daily

Download or read book Perspectives on Financing Innovation written by James E. Daily and published by Routledge. This book was released on 2014-05-16 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although much has been written about innovation in the past several years, not all parts of the innovation lifecycle have been given the same treatment. This volume focuses on the important first step of arranging financing for innovation before it is made, and explores the feedback effect that innovation can have on finance itself. The book brings together a diverse group of leading scholars in order to address the financing of innovation. The chapters address three key areas, intellectual property, venture capital, and financial engineering in the capital markets, in order to provide fresh and insightful analyses of current and future economic developments in financing innovation. Chapters on intellectual property cover topics including innovation in law-making, orphan business models, and the use of intellectual property to protect financial engineering innovations and developing intellectual property regimes in Brazil, Russia, India, and China. The book also covers the tax treatment of venture capital founders, the treatment of preferred stock by the Delaware Courts, asset-backed lending hedge funds, and corporate governance for small businesses after the Dodd-Frank financial reform bill. The book will be of interest to scholars, practitioners, and students in law, innovation, finance, and business.

Law and Corporate Finance

Author : Frank B. Cross
Publisher : Edward Elgar Publishing
ISBN 13 : 9781847205346
Total Pages : 248 pages
Book Rating : 4.2/5 (53 download)

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Book Synopsis Law and Corporate Finance by : Frank B. Cross

Download or read book Law and Corporate Finance written by Frank B. Cross and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors examine the role of the law in developing large financial markets necessary for national economic success. They discuss the basic foundational law of contracts, property and tort, corporate law, and securities law, providing both a broad theoretical and empirical case for its value in financial markets.

Corporate Governance Regulation

Author : Nicholas V. Vakkur
Publisher : John Wiley & Sons
ISBN 13 : 1118496310
Total Pages : 291 pages
Book Rating : 4.1/5 (184 download)

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Book Synopsis Corporate Governance Regulation by : Nicholas V. Vakkur

Download or read book Corporate Governance Regulation written by Nicholas V. Vakkur and published by John Wiley & Sons. This book was released on 2013-01-10 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why U.S. corporate governance regulation has lost its way, and what must be done to improve it Modern history persuasively demonstrates the inexorable link that binds comprehensive regulation to the global economy. This important book, rather than simply recount a litany of corporate governance failures, persuasively explains why, despite policymakers' best intentions, regulation has failed in the modern era. An objective study intended for a diverse readership, Corporate Governance Regulation unveils the underlying, root causes of regulatory failure. The result: A compelling and original analysis, broadly suited for a global audience of all backgrounds. Written by published, subject-area experts, the authors carefully delineate how U.S. corporate governance regulation, beginning with Sarbanes Oxley, lacks an adequate rational basis, as may be attributed to a non-existent policy dialogue The witnessed result: A conspicuous lack of regulatory efficacy, enormous costs, coupled with paltry benefits The focus is upon reigniting a stalled, non-productive policy dialogue, by eschewing stale, overly-polemicized arguments, as needed to develop a common ground Drawing from an eclectic, analytic framework, governance experts Nicholas Vakkur and Zulma Herrera offer both the professional and global citizen alike a multi-dimensional understanding of issues critical to global economic health. Nuanced and persuasively argued, Corporate Governance Regulation represents a formidable catalyst in the elusive, ongoing quest for global economic stability.

Ethics, Equity, and Regulation

Author : Cheryl R. Lehman
Publisher : Emerald Group Publishing
ISBN 13 : 1849507295
Total Pages : 254 pages
Book Rating : 4.8/5 (495 download)

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Book Synopsis Ethics, Equity, and Regulation by : Cheryl R. Lehman

Download or read book Ethics, Equity, and Regulation written by Cheryl R. Lehman and published by Emerald Group Publishing. This book was released on 2010-05-18 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can we account for continuing inequalities in an era promoting enlightened social and economic connections? What mechanisms of perceptions and politics will enable policy makers and scholars to advance significant progressive change? This title examines accounting's contribution to these challenges given the profession's multifaceted roles.

Lawless Capitalism

Author : Steven A. Ramirez
Publisher : NYU Press
ISBN 13 : 1479845329
Total Pages : 305 pages
Book Rating : 4.4/5 (798 download)

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Book Synopsis Lawless Capitalism by : Steven A. Ramirez

Download or read book Lawless Capitalism written by Steven A. Ramirez and published by NYU Press. This book was released on 2014-06 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this innovative and exhaustive study, Steven A. Ramirez posits that the subprime mortgage crisis, as well as the global macroeconomic catastrophe it spawned, is traceable to a gross failure of law. The rule of law must appropriately channel and constrain the exercise of economic and political power. Used effectively, it ensures that economic opportunity isn’t limited to a small group of elites that enjoy growth at the expense of many, particularly those in vulnerable economic situations. In Lawless Capitalism, Ramirez calls for the rule of law to displace crony capitalism. Only through the rule of law, he argues, can capitalism be reconstructed.

Global Practices in Knowledge Management for Societal and Organizational Development

Author : Baporikar, Neeta
Publisher : IGI Global
ISBN 13 : 152253010X
Total Pages : 501 pages
Book Rating : 4.5/5 (225 download)

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Book Synopsis Global Practices in Knowledge Management for Societal and Organizational Development by : Baporikar, Neeta

Download or read book Global Practices in Knowledge Management for Societal and Organizational Development written by Baporikar, Neeta and published by IGI Global. This book was released on 2017-11-03 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: As entrepreneurs seek to gain an advantage against their competitors, understanding how to share information throughout their organization will be vital in their success. Accordingly, it is critical for researchers, managers, and consultants to strengthen their own systems to facilitate knowledge management and implement strategies that will launch them into the future. Global Practices in Knowledge Management for Societal and Organizational Development is an integral reference volume featuring leading academic research on the management and creation of knowledge and organizational development theories and models. Including coverage on a variety of related perspectives and subjects, such as infrastructure and services for knowledge organizations, ethics and the impact on knowledge management, and the future of knowledge workers, this book is an ideal reference source for organizational development specialists, consultants, policy makers, researchers, and graduate business students looking for advanced research on cultural aspects of knowledge management and creativity, innovation, and technology in learning communities.

BASIC CONCEPTS OF ACCOUNTING

Author : Dr.R.L. Ladda
Publisher : Lulu.com
ISBN 13 : 1312161302
Total Pages : 120 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis BASIC CONCEPTS OF ACCOUNTING by : Dr.R.L. Ladda

Download or read book BASIC CONCEPTS OF ACCOUNTING written by Dr.R.L. Ladda and published by Lulu.com. This book was released on with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Gender and Diversity: Concepts, Methodologies, Tools, and Applications

Author : Management Association, Information Resources
Publisher : IGI Global
ISBN 13 : 1522569138
Total Pages : 2045 pages
Book Rating : 4.5/5 (225 download)

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Book Synopsis Gender and Diversity: Concepts, Methodologies, Tools, and Applications by : Management Association, Information Resources

Download or read book Gender and Diversity: Concepts, Methodologies, Tools, and Applications written by Management Association, Information Resources and published by IGI Global. This book was released on 2018-08-03 with total page 2045 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today, gender inequality and diversity are at the forefront of discussion, as the issue has become an international concern for politicians, government agencies, social activists, and the general public. Consequently, the need to foster and sustain diversity and inclusiveness in the interactions among various groups of people is relevant today more than ever. Gender and Diversity: Concepts, Methodologies, Tools, and Applications provides a critical look at gender and modern-day discrimination and solutions to creating sustainable diversity across numerous contexts and fields. Highlighting a range of topics such as anti-discrimination measures, workforce diversity, and gender inequality, this multi-volume book is designed for legislators and policy makers, practitioners, academicians, gender studies researchers, and graduate-level students interested in all aspects of gender and diversity studies.

Informing and Civilization

Author : Prof. Dr. Andrew Targowski
Publisher : Informing Science
ISBN 13 : 1681100061
Total Pages : 288 pages
Book Rating : 4.6/5 (811 download)

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Book Synopsis Informing and Civilization by : Prof. Dr. Andrew Targowski

Download or read book Informing and Civilization written by Prof. Dr. Andrew Targowski and published by Informing Science. This book was released on 2016 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this book is to synthesize the role of information throughout the history of civilization’s development. This will be defined through the convergence of (a) the cumulative evolution and revolution of the intellect (cognition as data, information, concepts, knowledge, and wisdom), (b) labor, and (c) politics which seek to control the environment, society, and the world, applying culture and infrastructure as tools. Whereas researchers reveal the myriad of dimensions of the social order and its historiography, this book provides a synthesis of the relations, which is limited to information (and its informing systems) and civilization within the context of historiosophie (history with judgment). The method presented in this book—the architectural approach to the dynamics of civilizational development—is a new layer over the quantitative history based on statistical data. In an architectural synthesis of civilization, we seek a “big picture” of “civilization waves” in order to develop some criteria-oriented views of the world and its future predictability. To understand the crises and conflicts of civilization which are driven by technology in recent centuries, such a synthesis as well as optimism for human proactive adaptation, survival, and, development must be undertaken. This approach to civilizational development should allow humans to eventually “reinvent the future” in a continuous manner. We, in due course, should be able to predict the “rate of change” and provide “civilization bridging solutions” based on original thinking. It is important to remind ourselves that information is as old as our world (about 15 billion years) because plants and trees and, in general, non-human nature produces all sorts of information, for example, the changing colors of plants and trees, which is associated with the different seasons. When the first living organisms appeared on our planet, they had ability to inform as well by changing forms, colors, signals and, so one. The first signs of life on our planet came into being about 3.85 billion years ago. Therefore, organism-based life on the Earth actually came to be over a period of just 130 million years. Hominids diverged from apes some 10-6 million years ago (instinct-driven info-communication, i.e., behavior less controlled by cognition), and the first humans (bipeds with large brains who could use tools and sound-driven info-communication) took form around 6-2.5 million years ago in Southeast Africa. Homo symbolicus, who could skillfully use language, appeared about 60,000 years ago. The origin of civilization some 6,000 years ago marks the beginning of the first advanced info-communication systems applied by humans, who could even record information.

Executive Compensation and Earnings Management Under Moral Hazard

Author : Bo Sun
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Executive Compensation and Earnings Management Under Moral Hazard by : Bo Sun

Download or read book Executive Compensation and Earnings Management Under Moral Hazard written by Bo Sun and published by . This book was released on 2009 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes executive compensation in a setting where managers may take a costly action to manipulate corporate performance, and whether managers do so is stochastic. We examine how the opportunity to manipulate affects the optimal pay contract, and establish necessary and sufficient conditions under which earnings management occurs. Our model provides a set of implications on the role earnings management plays in driving the time-series and cross-sectional variation of executive compensation. In addition, the model's predictions regarding the changes of earnings management and executive pay in response to corporate governance legislation are consistent with empirical observations.

Quarterly Journal of Business and Economics

Author :
Publisher :
ISBN 13 :
Total Pages : 392 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Quarterly Journal of Business and Economics by :

Download or read book Quarterly Journal of Business and Economics written by and published by . This book was released on 2007 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Business Responsibility

Author : Justin O'Brien
Publisher : Routledge
ISBN 13 : 135194861X
Total Pages : 600 pages
Book Rating : 4.3/5 (519 download)

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Book Synopsis Corporate Business Responsibility by : Justin O'Brien

Download or read book Corporate Business Responsibility written by Justin O'Brien and published by Routledge. This book was released on 2017-03-02 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2008/9 crisis in global commercial debt markets exposed glaring deficiencies in corporate and regulatory operational and strategic risk management systems. This collection provides an overview of how narrow conceptions of responsibility in corporate law, organizational practice and regulatory dynamics facilitated the crisis. The first section revisits the debates about the role of the corporation prompted by the publication of The Modern Corporation and Private Property (1932). The second section explores why the conception of enlightened shareholder interest gained and retained potency despite demonstrable failure. The third section explores how the interaction between the foundational assumptions of corporate law and the (questionable) efficacy of shareholder control framed regulatory responses to the growth of financial capitalism. The fourth section examines ways in which excess can be restrained by the interaction between hard law, softer governance arrangements such as principles and, crucially, norms.