Earnings Management and Corporate Finance The Importance of Transparent Financial Reporting (Routledge Studies in Accounting)

✍ Scribed by Joanna Liziska;Marzena Remlein;Leszek Czapiewski;; Remlein, Marzena; Czapiewski, Leszek

• Publisher: Routledge
• Year: 2024
• Tongue: English
• Leaves: 235
• Category: Library

✦ Synopsis

Discusses practical earnings management methods within the accounting and taxation realms and provides profound insights into how profits can be influenced through accounting choices and real business transactions. Supported by extensive international evidence linking informativeness of financial reports to companies' financial decisions.

✦ Table of Contents

Cover
Half Title
Series Page
Title Page
Copyright Page
Table of Contents
List of Figures
List of Tables
List of Contributors
1 Dissecting Earnings Management Strategies: Why, how, and When?
2 Long-term Earnings Management Based on Fixed Assets
3 Creative Accounting or Earnings Management via Current Assets?
4 Provisions – A Small Accounting lie in Earnings Management
5 Taxation: An Important tool of Earnings Management
6 Real Earnings Management Possibilities for Managers
7 Impression Management and Transparent Reporting
8 Earnings Informativeness During Macroeconomic Turbulence
9 Profit Thresholds and Earnings Management
10 Cash Holdings and Transparency of Financial Reports
11 Does Auditing Expertise Enhance Financial Reporting Quality?
12 Discovering the Relationship between Financing and Earnings Management
13 Company Financial Distress and Earnings Manipulation
Index