Earnings Management

Earnings Management

Author: Joshua Ronen

Publisher: Springer Science & Business Media

Published: 2008-08-06

Total Pages: 587

ISBN-13: 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?


Diagnostic Study of Accounting and Auditing Practices in the Marshall Islands

Diagnostic Study of Accounting and Auditing Practices in the Marshall Islands

Author: Francis B. Narayan

Publisher:

Published: 2002

Total Pages: 176

ISBN-13:

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This book consolidates the results of a study conducted in four DMCs--Azerbaijan, Fiji Islands, Marshall Islands, and Sri Lanka. It summarizes the major findings of the diagnostic study on available accounting and auditing support contained in the four country reports and provides recommendations and an action plan to address identified weaknesses.