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Earnings Management : Global Perspectives, Performance and Future Research

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  • Author(s): Yates, Kathleen
  • Series:
    Management Science--theory and Applications
  • Publication Information:
    Hauppauge, New York : Nova Science Publishers, Inc. 2016
  • Additional Information
    • Publication Type:
      eBook.
    • Abstract:
      Earnings management is an issue that directly affects the overall integrity and quality of financial reporting and to date, many studies have been conducted in an attempt to gain an understanding of whether firms are engaging in earnings management, why they do so, what are the motives that drive managers'discretionary behaviour, what are the economic consequences and whether investors can see through this behaviour? In this book, Chapter One reviews the developments and the trends in the contemporary earnings management research and discuss several possible avenues for future research. Chapter Two provides an overview of the most recent studies on earnings management in relation to the financial crisis and the institutional environment and firm characteristics. Chapter Three provides a description of the nowadays most commonly used methods for measuring earnings management in accounting and finance literature. Chapter Four examines earnings management and corporate social responsibility as an entrenchment strategy.
    • Subject Terms:
    • Subject Terms:
    • Related ISBNs:
      9781634855112. 9781634855495.
    • Accession Number:
      957997471
    • Accession Number:
      1345706
    • Publication Information:
      Print/Save 100 pages
      Copy/Paste Allowed
  • Citations
    • ABNT:
      YATES, K. Earnings Management : Global Perspectives, Performance and Future Research. Hauppauge, New York: Nova Science Publishers, Inc, 2016. ISBN 9781634855112. Disponível em: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1345706&custid=s8280428. Acesso em: 28 out. 2020.
    • AMA:
      Yates K. Earnings Management : Global Perspectives, Performance and Future Research. Nova Science Publishers, Inc; 2016. Accessed October 28, 2020. http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1345706&custid=s8280428
    • APA:
      Yates, K. (2016). Earnings Management : Global Perspectives, Performance and Future Research. Nova Science Publishers, Inc.
    • Chicago/Turabian: Author-Date:
      Yates, Kathleen. 2016. Earnings Management : Global Perspectives, Performance and Future Research. Management Science--Theory and Applications. Hauppauge, New York: Nova Science Publishers, Inc. http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1345706&custid=s8280428.
    • Harvard:
      Yates, K. (2016) Earnings Management : Global Perspectives, Performance and Future Research. Hauppauge, New York: Nova Science Publishers, Inc (Management Science--theory and Applications). Available at: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1345706&custid=s8280428 (Accessed: 28 October 2020).
    • Harvard: Australian:
      Yates, K 2016, Earnings Management : Global Perspectives, Performance and Future Research, Management Science--theory and Applications, Nova Science Publishers, Inc, Hauppauge, New York, viewed 28 October 2020, .
    • MLA:
      Yates, Kathleen. Earnings Management : Global Perspectives, Performance and Future Research. Nova Science Publishers, Inc, 2016. EBSCOhost, search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1345706&custid=s8280428.
    • Chicago/Turabian: Humanities:
      Yates, Kathleen. Earnings Management : Global Perspectives, Performance and Future Research. Management Science--Theory and Applications. Hauppauge, New York: Nova Science Publishers, Inc, 2016. http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1345706&custid=s8280428.
    • Vancouver/ICMJE:
      Yates K. Earnings Management : Global Perspectives, Performance and Future Research [Internet]. Hauppauge, New York: Nova Science Publishers, Inc; 2016 [cited 2020 Oct 28]. (Management Science--theory and Applications). Available from: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1345706&custid=s8280428