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In the wake of corporate accounting scandals, the bursting of the Internet bubble, and the Sarbanes-Oxley Act designed to protect investors and consumers from such excesses "earnings management" (the set of managerial practices and decisions that influence accounting choices and operating cash flows) has become a focal point of business strategy and academic research. Earnings Management: Emerging Insights in Theory, Practice, and Research is the most comprehensive book to date on the subject, aimed at scholars and practitioners in accounting, finance, economics, law, and public policy. Tracing two key strands of research over the past 25 years one focused on explaining the phenomenon and one on proposing suggestions for improving practice the authors highlight theoretical and empirical contributions to the field, as well as regulatory innovations and corporate applications. Featuring numerous illustrative examples, models, and analytical techniques, the book covers such timely and important topics as: 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? Can truthful reporting be considered earnings management? What are the motivations for smoothing and other reporting strategies? How can scholars design empirical research to address earnings management? What are the limitations and strengths of current empirical models? Part 1 establishes the context of contemporary earnings management and presents definitions of key concepts. Parts 2 and 3 provide a review of the empirical and analytical research, respectively. Part 4 discusses the challenges of research design and considers directions for future research. An extensive bibliography lists over 2,000 publications. "Earnings management has emerged as a fundamental area of accounting research. Professors Ronen and Yaari provide a comprehensive and provocative treatment of this vital subject. This book is a must read for doctoral students, as well as established researchers, hoping to do work related to earnings management." Martin P. Loeb, Deloitte & Touche Faculty Fellow, Professor and Chair Robert H. Smith School of Business University of Maryland

Microeconomics --- Finance --- Economics --- economie --- micro-economie --- financiën

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Microeconomics --- Finance --- Economics --- economie --- micro-economie --- financiën

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Corporate profits. --- Corporations --- Financieel beheer. --- Micro-economie. --- Accounting. --- Finance.

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Cooperative game theory is a booming research area with many new developments in the last few years. So, our main purpose when prep- ing the second edition was to incorporate as much of these new dev- opments as possible without changing the structure of the book. First, this o?ered us the opportunity to enhance and expand the treatment of traditional cooperative games, called here crisp games, and, especially, that of multi-choice games, in the idea to make the three parts of the monograph more balanced. Second, we have used the opportunity of a secondeditiontoupdateandenlargethelistofreferencesregardingthe threemodels of cooperative games. Finally, we have bene?ted fromthis opportunity by removing typos and a few less important results from the ?rst edition of the book, and by slightly polishing the English style and the punctuation, for the sake of consistency along the monograph. The main changes are: (1) Chapter 3 contains an additional section, Section 3. 3, on the - erage lexicographic value, which is a recent one-point solution concept de?ned on the class of balanced crisp games. (2) Chapter 4 is new. It o?ers a brief overview on solution c- cepts for crisp games from the point of view of egalitarian criteria, and presents in Section 4. 2 a recent set-valued solution concept based on egalitarian considerations, namely the equal split-o? set. (3)Chapter5isbasicallyanenlargedversionofChapter4ofthe?rst edition because Section 5. 4 dealing with the relation between convex games and clan games with crisp coalitions is new.

Microeconomics --- Operational research. Game theory --- micro-economie --- speltheorie --- operationeel onderzoek

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Microeconomics --- Operational research. Game theory --- micro-economie --- speltheorie --- operationeel onderzoek