Chapter 1 Dissecting earnings management strategies
In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely di...
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| Główni autorzy: | , , |
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| Format: | Online |
| Język: | angielski |
| Wydane: |
Taylor & Francis
2024
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| Hasła przedmiotowe: | |
| Dostęp online: | https://library.oapen.org/handle/20.500.12657/91198 |
| Etykiety: |
Nie ma etykietki, Dołącz pierwszą etykiete!
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| _version_ | 1869527057880317952 |
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| author | Remlein, Marzena Lizińska, Joanna Czapiewski, Leszek |
| author_browse | Czapiewski, Leszek Lizińska, Joanna Remlein, Marzena |
| author_facet | Remlein, Marzena Lizińska, Joanna Czapiewski, Leszek |
| author_sort | Remlein, Marzena |
| collection | Directory of Open Access Books |
| description | In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely discusses practical earnings management methods within the accounting and taxation realms. It is supported by extensive international evidence linking informativeness of financial reports to companies’ financial decisions. Delving into the earnings management process, this book provides profound insights into how profits can be influenced through accounting choices and real business transactions. Real-life case studies will undoubtedly facilitate the understanding of accounting and taxation methods. Additionally, it unravels key elements of corporate finance puzzles related to the transparency of financial reports, including the macroeconomic environment, profit thresholds, cash management, audit quality, financing decisions, and financial health. With broad empirical evidence from various European countries, it multidimensionally explores the important link between the quality of information in financial statements and trade-offs behind financial decisions. The book serves as a valuable reference for international researchers in corporate finance, accounting, and corporate governance. It is also a powerful tool for business practitioners, including owners, lenders, auditors, regulatory and professional bodies, business partners, or other market participants. For those seeking the latest insights on earnings management, those producing or assessing accounting information, and those using financial reports in their research or business practice, this book is a must-read. |
| format | Online |
| id | doab-20.500.12854ir-139186 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Taylor & Francis |
| publisherStr | Taylor & Francis |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1391862025-07-18T09:46:21Z Chapter 1 Dissecting earnings management strategies Remlein, Marzena Lizińska, Joanna Czapiewski, Leszek Earnings Management,Transparency of Financial Reports,Accrual Earnings Management,Real Earnings Management,European Companies thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KC Economics thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KC Economics thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely discusses practical earnings management methods within the accounting and taxation realms. It is supported by extensive international evidence linking informativeness of financial reports to companies’ financial decisions. Delving into the earnings management process, this book provides profound insights into how profits can be influenced through accounting choices and real business transactions. Real-life case studies will undoubtedly facilitate the understanding of accounting and taxation methods. Additionally, it unravels key elements of corporate finance puzzles related to the transparency of financial reports, including the macroeconomic environment, profit thresholds, cash management, audit quality, financing decisions, and financial health. With broad empirical evidence from various European countries, it multidimensionally explores the important link between the quality of information in financial statements and trade-offs behind financial decisions. The book serves as a valuable reference for international researchers in corporate finance, accounting, and corporate governance. It is also a powerful tool for business practitioners, including owners, lenders, auditors, regulatory and professional bodies, business partners, or other market participants. For those seeking the latest insights on earnings management, those producing or assessing accounting information, and those using financial reports in their research or business practice, this book is a must-read. 2024-07-03T04:08:16Z 2024-07-03T04:08:16Z 2024-07-02T08:48:11Z 2025 chapter https://library.oapen.org/handle/20.500.12657/91198 9781032615424 9781032615394 https://directory.doabooks.org/handle/20.500.12854/139186 eng open access image/jpeg image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/91198/1/9781032615448_10.4324_9781032615448-1.pdf https://library.oapen.org/bitstream/20.500.12657/91198/1/9781032615448_10.4324_9781032615448-1.pdf Taylor & Francis Routledge 10.4324/9781032615448-1 10.4324/9781032615448-1 fa69b019-f4ee-4979-8d42-c6b6c476b5f0 Earnings Management and Corporate Finance 9781032615424 9781032615394 Routledge 23 open access |
| spellingShingle | Earnings Management,Transparency of Financial Reports,Accrual Earnings Management,Real Earnings Management,European Companies thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KC Economics thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KC Economics thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors Remlein, Marzena Lizińska, Joanna Czapiewski, Leszek Chapter 1 Dissecting earnings management strategies |
| title | Chapter 1 Dissecting earnings management strategies |
| title_full | Chapter 1 Dissecting earnings management strategies |
| title_fullStr | Chapter 1 Dissecting earnings management strategies |
| title_full_unstemmed | Chapter 1 Dissecting earnings management strategies |
| title_short | Chapter 1 Dissecting earnings management strategies |
| title_sort | chapter 1 dissecting earnings management strategies |
| topic | Earnings Management,Transparency of Financial Reports,Accrual Earnings Management,Real Earnings Management,European Companies thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KC Economics thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KC Economics thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors |
| topic_facet | Earnings Management,Transparency of Financial Reports,Accrual Earnings Management,Real Earnings Management,European Companies thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KC Economics thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KC Economics thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors |
| url | https://library.oapen.org/handle/20.500.12657/91198 |
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