Comparative Research On Earnings Management Corporate Governance And Economic Value PDF Download

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

Comparative Research on Earnings Management, Corporate Governance, and Economic Value
Author: Vieira, Elisabete S.
Publisher: IGI Global
Total Pages: 433
Release: 2021-02-12
Genre: Business & Economics
ISBN: 1799875989
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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.

Earnings Management

Earnings Management
Author: Joshua Ronen
Publisher: Springer Science & Business Media
Total Pages: 587
Release: 2008-08-06
Genre: Business & Economics
ISBN: 0387257713
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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?

Introduction to Earnings Management

Introduction to Earnings Management
Author: Malek El Diri
Publisher: Springer
Total Pages: 120
Release: 2017-08-20
Genre: Business & Economics
ISBN: 3319626868
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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.

Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance

Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance
Author: Kamwani, Suleman Sherali
Publisher: IGI Global
Total Pages: 417
Release: 2022-02-25
Genre: Business & Economics
ISBN: 1799887561
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Download Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance Book in PDF, ePub and Kindle

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.

EARNINGS MANAGEMENT, CORPORATE GOVERNANCE AND CASH COMPENSATION

EARNINGS MANAGEMENT, CORPORATE GOVERNANCE AND CASH COMPENSATION
Author: Pongsatorn Dankul
Publisher:
Total Pages: 104
Release: 2015
Genre: Compensation management
ISBN:
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Prior studies provide the evidence of using earnings management to increase the value of compensation. When managers and independent directors' cash compensations are based on firm's financial performance, it may lead those who pursue self-interest to give appearance of better performance through earnings management. This thesis examines the relation between earnings management, cash compensation and corporate governance. This thesis also examines the impact of cash compensation and corporate governance on adjusted firm financial performance with the effects of earnings management. This thesis further investigate whether market react to the change in cash compensation and discretionary accruals around the form 56-1 announcement date. Sample in this thesis is Thai listed firms in Stock Exchange of Thailand during 2005 to 2013. The results suggest the change in cash compensation of executive officers does not relate to earnings management. Increasing the cash compensation for executive officers improves the firm financial performance. The increasing in cash compensation of independent directors help reducing the use of earnings management.

Earnings Quality

Earnings Quality
Author: Jennifer Francis
Publisher: Now Publishers Inc
Total Pages: 97
Release: 2008
Genre: Business & Economics
ISBN: 1601981147
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This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.

Understanding the Active Economy and Emerging Research on the Value of Sports, Recreation, and Wellness

Understanding the Active Economy and Emerging Research on the Value of Sports, Recreation, and Wellness
Author: Finch, David J.
Publisher: IGI Global
Total Pages: 312
Release: 2021-06-04
Genre: Sports & Recreation
ISBN: 1799879410
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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.

Financial Management and Risk Analysis Strategies for Business Sustainability

Financial Management and Risk Analysis Strategies for Business Sustainability
Author: Enríquez-Díaz, Joaquín
Publisher: IGI Global
Total Pages: 320
Release: 2021-04-02
Genre: Business & Economics
ISBN: 1799876365
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In light of the Sustainable Development Goals, sustainability is a factor to consider for understanding the changes that are coming in the business world and in different areas of management. Companies must reorient their business objectives towards sustainable and responsible production for the environment and society. In this context of change, it is important to open the debate and obtain more thorough knowledge on how companies should change their leaderships strategies and carry out their financial planning, as well as analyze the risk of their clients and innovative projects that respect the environment. Financial Management and Risk Analysis Strategies for Business Sustainability proposes a series of practical and theoretical perspectives on how the business world has to evolve to adapt to the new situation the world has reached due to undeniable climate change forcing businesses to redefine their productive processes and internal organization. Topics highlighted include financial management procedures, corporate social responsibility, risk analysis, financial literacy, and innovation in sustainability and sustainable development. This book is a useful reference source for managers, executives, engineers, business professionals, financial analysts, researchers, academicians, and students in the areas of management, human resources, accounting and finance, taxation, environmental economics, and some engineering areas.

Handbook of Research on Islamic Social Finance and Economic Recovery After a Global Health Crisis

Handbook of Research on Islamic Social Finance and Economic Recovery After a Global Health Crisis
Author: Kassim, Salina
Publisher: IGI Global
Total Pages: 410
Release: 2021-04-30
Genre: Business & Economics
ISBN: 1799868133
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Social financial reporting as an economic tool presents the firm as a socio-economic unit with empowered social capital to enable a sustainable economic solution, particularly in response to the COVID-19 pandemic. Islamic social finance (ISF) is a corporate social responsibility initiative in the form of humanitarian and socio-development programs by Islamic financial institutions and Shariah-compliant corporations. ISF is applied through various methods and tools that structure based on Islamic Sharia Law. For example, Islamic social finance tools would either be philanthropic, involving activities such as zakat (obligatory alms-giving), Sadaqah (voluntary alms-giving/charity), and waqf (endowment) or ta’awun (cooperation-based activities), which include Qardh al-hasan (benevolent loan) and kafala (guarantee). Thus, Islamic social finance instruments play a vital role in alleviating poverty and addressing socio-economic issues such as illiteracy, unemployment, malnutrition, and health issues. As such, integrated ISF reporting can empower sustainable economic development and lead to recovery. The Handbook of Research on Islamic Social Finance and Economic Recovery After a Global Health Crisis provides insights on the role of Islamic social finance in supporting and facilitating economic recovery in the post-COVID-19 era as well as reducing poverty and addressing the challenges of socio-economic problems such as education, unemployment, malnutrition, and health issues. This book is ideally intended for practitioners, stakeholders, researchers, academicians, and students who are interested in improving their understanding on the role of Islamic social finance theoretically and empirically in solving the issue of poverty and developing excellent funds management to achieve economic empowerment with better environmental sustainability.

Handbook of Research on Financial Management During Economic Downturn and Recovery

Handbook of Research on Financial Management During Economic Downturn and Recovery
Author: Teixeira, Nuno Miguel
Publisher: IGI Global
Total Pages: 594
Release: 2021-06-04
Genre: Business & Economics
ISBN: 1799866440
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Times of crisis are unexpected and they bring diverse challenges and opportunities for companies, financial markets, and the economy. On one hand, more risk and uncertainties appear, yet on the other hand, it is an opportunity to reorganize and reinvent the company. It is important for businesses to understand ways to deal with uncertainty and risk in times of economic downturn and what financial strategies and tools can be used to eliminate or reduce the potential negative effects. These effects can reach the company’s financial performance, capital structure, as well as cause financial debt and the availability of cash-flow to companies. However, different financial instruments can sustain the business and deal with the difficulties of payment when sales reduce and uncertainty increases; thus, research is essential in this critical area. When economic downturn affects the financial markets, the role of banks, country dynamics, the economy, and many other facets of the business world, financial management becomes the key for business recovery. The Handbook of Research on Financial Management During Economic Downturn and Recovery shares relevant knowledge on challenges and opportunities caused by crises, such as the pandemic, and the effects on economic and financial arenas. The chapters cover topics such as business models to understand how companies react to pandemic and crises situations, as well as how they change their management and way of conducting business. Other important topics include sustainable development, international financial markets, capital structure changes, uncertainty and risk, and governance and leadership. This book is ideal for shareholders, directors and managers, economists, researchers, academics, practitioners, stakeholders, researchers, academicians, and students interested in knowledge on topics about challenges in the way that companies, financial markets, financial institutions, and governments respond to risk and uncertainty.