Год выпуска: 2011 Автор: Murya Habbash Издательство: LAP Lambert Academic Publishing Страниц: 72 ISBN: 9783844329162
Описание
This book has provided a general understanding of earnings management. Definitions of earnings management were discussed and motivations for earnings management were explored. There followed a discussion of methods of measuring earnings management with the aim of providing a more comprehensive understanding of the nature of earnings management and of specifying the method of measuring earnings measurement that best serves the purpose of this study. This book support the assumption about the opportunistic nature of earnings management and employ the most sophisticated earnings management measurement method provided by the literature, namely, performance matched discretionary accruals. Finally, a common theme in prior studies is the belief that effective corporate governance and high quality auditing may assist in restraining the incidence of earnings management.
