購物比價找書網找車網
FindBook  
 有 1 項符合

Earnings Management, Conservatism, and Earnings Quality

的圖書
Earnings Management, Conservatism, and Earnings Quality Earnings Management, Conservatism, and Earnings Quality

作者:Ewert 
出版社:Now Publishers
出版日期:2012-12-05
語言:英文   規格:平裝 / 134頁 / 23.39 x 15.6 x 0.74 cm / 普通級/ 初版
圖書選購
型式價格供應商所屬目錄
 
$ 4950
博客來 博客來
會計/統計/審計
圖書介紹 - 資料來源:博客來   評分:
圖書名稱:Earnings Management, Conservatism, and Earnings Quality

內容簡介

Earnings Management, Conservatism, and Earnings Quality reviews and illustrates earnings management, conservatism, and their effects on earnings quality in an economic modeling framework. Both earnings management and conservative accounting introduce biases to financial reports. The fundamental issue addressed is what economic effects these biases have on earnings quality or financial reporting quality. Earnings Management, Conservatism, and Earnings Quality reviews analytical models of earnings management and conservatism and shows that both can have beneficial or detrimental economic effects, so a differentiated view is appropriate. Earnings management can provide additional information via the financial reporting communication channel, but it can also be used to misrepresent the firm’s position. What the authors find is that similar to earnings management, conservatism can reduce the information content of financial reports if it suppresses relevant information, but it can be a desirable feature that improves economic efficiency. The approach to study earnings management, conservatism, and earnings quality is based on the information economics literature. A variety of analytical models are reviewed that capture the effects and subtle interactions of managers’ incentives and rational expectations of users. The benefit of analytical models is to make precise these, often highly complex, strategic effects. They offer a rigorous explanation for the phenomena and show that sometimes conventional wisdom does not apply. The monograph is organized around a few basic model settings, which are presented in simple versions first and then in extensions to elicit the main insights most clearly. Section 2 presents the basic rational expectations equilibrium model with earnings management and rational inferences by the capital market. Section 3 is devoted to earnings quality and earnings quality metrics used in many studies. Section 4 studies conservatism in accounting. Finally, the authors examine the interaction between conservatism and earnings management. Each section ends with a section containing a summary of the main findings and conclusions.

 

詳細資料

  • ISBN:9781601986023
  • 規格:平裝 / 134頁 / 23.39 x 15.6 x 0.74 cm / 普通級 / 初版
  • 出版地:美國
贊助商廣告
 
 
金石堂 - 暢銷排行榜
魔女與貓(全)
作者:黑井よだか
出版社:青文出版社股份有限公司
出版日期:2024-12-18
$ 111 
博客來 - 暢銷排行榜
世界上最透明的故事(日本出版界話題作,只有紙本書可以體驗的感動)
作者:杉井光
出版社:皇冠
出版日期:2024-09-30
$ 284 
Taaze 讀冊生活 - 暢銷排行榜
長期買進︰財金教授周冠男的42堂自制力投資課
作者:周冠男
出版社:遠見天下文化出版股份有限公司
出版日期:2024-07-31
$ 355 
金石堂 - 暢銷排行榜
雷雷雷 (首刷限定版) 01
作者:ヨシアキ
出版社:東立出版社
出版日期:2024-12-12
$ 204 
 
博客來 - 新書排行榜
失控的焦慮世代:手機餵養的世代,如何面對心理疾病的瘟疫
作者:強納森.海德特 (Jonathan Haidt)
出版社:網路與書出版
出版日期:2024-11-29
$ 379 
金石堂 - 新書排行榜
夢想糖果店
$ 379 
Taaze 讀冊生活 - 新書排行榜
引路人.卷7(突破四千萬瀏覽人次超人氣本土原創漫畫,影視改編進行中!)
作者:羅寶、桑原
出版社:奇幻基地
出版日期:2024-10-10
$ 299 
金石堂 - 新書排行榜
魔道祖師漫畫版十三完
作者:落地成球
出版社:平心出版(欣燦連)
出版日期:2024-12-26
$ 253 
 

©2024 FindBook.com.tw -  購物比價  找書網  找車網  服務條款  隱私權政策