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Earnings Management and Its Determinants
Igor Goncharov
其他書名
Closing Gaps in Empirical Accounting Research
出版
Peter Lang
, 2005
主題
Business & Economics / Accounting / General
Business & Economics / Bookkeeping
Business & Economics / Budgeting
Business & Economics / Taxation / General
Business & Economics / Leadership
ISBN
3631545770
9783631545775
URL
http://books.google.com.hk/books?id=FN0JAQAAMAAJ&hl=&source=gbs_api
註釋
In recent time a number of high-profile accounting scandals highlighted the problem of optimal allocation of savings to investment opportunities. To resolve this problem and to reduce damage caused to stakeholders of a company, it is important to understand the negative implications of earnings management and the conditions under which earnings management occurs. The study begins with the discussion of the earnings quality concept and the summary of prior evidence on the motivations for and the constraints of earnings management. The following empirical analyses shed some light on the effect of accounting standards and competing incentives on the level of earnings management.
