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Document Type: | Book |
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All Authors / Contributors: |
Joshua Ronen; Varda Yaari; Springer Science+Business Media. |
ISBN: | 9781441938350 1441938354 9780387257716 0387257713 |
OCLC Number: | 1043045706 |
Description: | XX, 581 stron : ilustracje ; 24 cm. |
Contents: | The Importance of Earnings.- Definition of Earnings Management.- The Management.- Users.- Gatekeepers.- Truth-Telling.- Smoothing.- Maximization and Minimization.- The Accruals Process.- The Accruals Methodology.- Modifications to the Jones Model and Alternative Methodologies. |
Series Title: | Springer Series in Accounting Scholarship. |
Responsibility: | Joshua Ronen and Varda (Lewinstein) Yaari. |
Reviews
Publisher Synopsis
From the reviews:"Provides a comprehensive overview of academic research ... . suited for most types of readers, from accounting researchers to managers. Still, I envision doctoral students and more experienced accounting scholars to be the primary target audience for this book. ... In my opinion, this book is very well written and executed ... . Within its scope, this book is an accounting scholar's must-have, an interesting read providing us with not only the author's perspective on earnings management but also a very useful literature overview." (Vedran Capkun, The International Journal of Accounting, Vol. 46 (2), June, 2011) Read more...

