Comparative Research on Earnings Management, Corporate Governance, and Economic Value PDF Download

Author: Vieira, Elisabete S.
Publisher: IGI Global
ISBN: 1799875989
Category : Business & Economics
Languages : en
Pages : 433

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Book Description
New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.

Author: Pietro Gottardo
Publisher: Springer
ISBN: 3030003442
Category : Business & Economics
Languages : en
Pages : 99

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Book Description
This book analyzes the impacts that family control of firms has on capital structure choices, leverage and the risk of financial distress, earnings management practices, and the relation between accounting choices and firm market value. For these purposes, longitudinal data on Italian family and non-family non-financial firms are closely analyzed. The Italian setting is of special interest in this context because family businesses account for 94% of GDP, families are particularly committed to maintaining control of firms, and the economy is bank based rather than market based. The analyses draw on the socioemotional wealth approach, which emphasizes the importance of the stock of emotional value in family firms, in combination with financial theories such as Pecking Order Theory, Trade-off Theory, and Agency Theory. The findings cast significant new light on differences between family and non-family firms and the effects of different forms of family influence. The book will have broad appeal for academics, managers, practitioners, and policymakers.

Author: Malek El Diri
Publisher: Springer
ISBN: 3319626868
Category : Business & Economics
Languages : en
Pages : 113

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Book Description
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.

Author: Klaus J. Hopt
Publisher: Oxford University Press
ISBN: 9780198268888
Category : Business & Economics
Languages : en
Pages : 1304

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Book Description
"This book goes back to a symposium held at the Max Planck Institute for Foreign Private and Private International Law in Hamburg on May 15-17 1997"--P. [v].

Author: Kamwani, Suleman Sherali
Publisher: IGI Global
ISBN: 1799887561
Category : Business & Economics
Languages : en
Pages : 417

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Book Description
The financial community has undergone a realization of the failure of corporate communication required for forensic professionals to expose structural weaknesses within businesses. Many organizations and businesses within the financial community have flawed internal controls, poor corporate governance, and fraudulent financial statements. It is vital to develop forensic accounting techniques to reduce external auditor deficiencies in fraud detection and their implications and enhance corporate efficiency in fraud detection. The Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance discusses forensic accounting techniques and how forensic accountants add value while investigating claims and fraud. It further highlights the benefits of forensic accounting audits for corporate benefits and evidence acceptability. Covering topics such as credit card fraud, blockchain technology, and developing countries, this book is an excellent resource for accounting professionals, external auditors, students and faculty of higher education, auditors, researchers, and academicians.

Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 582

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

Author: Afra Afsharipour
Publisher: Edward Elgar Publishing
ISBN: 1788975332
Category : Law
Languages : en
Pages : 544

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Book Description
This research handbook provides a state-of-the-art perspective on how corporate governance differs between countries around the world. It covers highly topical issues including corporate purpose, corporate social responsibility and shareholder activism.

Author:
Publisher: Emerald Group Publishing
ISBN: 178560354X
Category : Business & Economics
Languages : en
Pages : 280

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Book Description
Advances in Financial Economics, volume 18, will present research on corporate governance both in the US and globally. The volume will aim at providing a deeper understanding of corporate governance practices, trends, innovations and challenges using international data.

Author: Finch, David J.
Publisher: IGI Global
ISBN: 1799879410
Category : Sports & Recreation
Languages : en
Pages : 312

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Book Description
The active economy incorporates several disciplines that include sport performance, sport business, recreation, tourism, physical activity, urban planning, leisure, and health and wellness, among others. From an academic and policy perspective, these disciplines are typically viewed as distinct, with only limited spillover, and consequently, limited research explores the interaction between them. However, each individual sector can be studied as interdependent rather than autonomous. By viewing the various sectors as part of a complex active ecosystem, policymakers and practitioners are better positioned to shape broad opportunities while maximizing the community value of sports, recreation, and wellness. Understanding the Active Economy and Emerging Research on the Value of Sports, Recreation, and Wellness provides a new view on the fields of sport, recreation, and health and wellness by exploring the interaction between these traditional separate disciplines. It includes sub-groups of the active economy such as health and wellness, active apparel and accessories, active equipment and sports betting but also ties in sub-groups from the ancillary sector such as tourism, design and infrastructure, media and content, and professional services. This book is intended for professionals, educators, and researchers working in the fields of sports, recreation, and health and wellness, as well as economists, executives, managers, practitioners, stakeholders, researchers, academicians, and students interested in how sports, recreation, and wellness operate in the active economy.

Author: Kose John
Publisher: Emerald Group Publishing
ISBN: 1784412910
Category : Business & Economics
Languages : en
Pages : 288

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Book Description
Volume 17 of Advances in Financial Economics, entitled "Corporate Governance in the US and Global Settings" will provide further insights into corporate governance in the US & global economic and financial environment by publishing international, within-country and cross-country comparative studies.