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Introduction to earnings management

El Diri, Malek.

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Introduction to earnings management

Record Type:	Electronic resources : Monograph/item
Title/Author:	Introduction to earnings management/ by Malek El Diri.
Author:	El Diri, Malek.
Published:	Cham :Springer International Publishing : : 2018.,
Description:	ix, 1113 p. :ill., digital ;24 cm.
[NT 15003449]:	Introduction -- Definitions, Activities, and Measurement of Earnings Management -- Theoretical Framework -- Motives of Earnings Management -- Summary.
Contained By:	Springer eBooks
Subject:	Earnings management. -
Online resource:	http://dx.doi.org/10.1007/978-3-319-62686-4
ISBN:	9783319626864

Introduction to earnings management
El Diri, Malek.

Introduction to earnings management[electronic resource] /by Malek El Diri. - Cham :Springer International Publishing :2018. - ix, 1113 p. :ill., digital ;24 cm.

Introduction -- Definitions, Activities, and Measurement of Earnings Management -- Theoretical Framework -- Motives of Earnings Management -- Summary.

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.

ISBN: 9783319626864

Standard No.: 10.1007/978-3-319-62686-4doiSubjects--Topical Terms:

2055640
Earnings management.

LC Class. No.: HG4028.E27 / E43 2018

Dewey Class. No.: 658.155

Introduction to earnings management
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245 1 0 $a Introduction to earnings management $h [electronic resource] / $c by Malek El Diri.
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505 0 $a Introduction -- Definitions, Activities, and Measurement of Earnings Management -- Theoretical Framework -- Motives of Earnings Management -- Summary.
520 $a 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.
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