Earnings Management and Its Determinants: Closing Gaps in Empirical Accounting Research
©2006
Thesis
XXIV,
156 Pages
Summary
In recent time a number of high-profile accounting scandals highlighted the problem of optimal allocation of savings to investment opportunities. To resolve this problem and to reduce damage caused to stakeholders of a company, it is important to understand the negative implications of earnings management and the conditions under which earnings management occurs. The study begins with the discussion of the earnings quality concept and the summary of prior evidence on the motivations for and the constraints of earnings management. The following empirical analyses shed some light on the effect of accounting standards and competing incentives on the level of earnings management.
Details
- Pages
- XXIV, 156
- Publication Year
- 2006
- ISBN (Softcover)
- 9783631545775
- Language
- English
- Keywords
- Bilanzpolitik Verhaltensorientiertes Rechnungswesen Quality of Earnings Earnings management Capital Market Market efficiency Tax evasion Financial Accounting
- Published
- Frankfurt am Main, Berlin, Bern, Bruxelles, New York, Oxford, Wien, 2005. XXIV, 156 pp., 10 fig. and 19 tab.
- Product Safety
- Peter Lang Group AG