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Earnings Management: Theory And Research

Earnings Management: Theory And Research

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  • ISBN:9780387257693
  • Editorial: Springer
  • Fecha de la edición:
  • Encuadernación:Tapa dura
  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:405
  • Idiomas:Ingles,Inglés

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This book is a scholarly study of earnings management. It is aimed for scholars in accounting, finance, economics, and law. The authors address research questions including: Why earnings are so important that firms feel compelled to manipulate them? What is earnings management? What set of circumstances will induce earnings management? How will the interaction among management, board 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?

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