Earnings Management: Global Perspectives, Performance and Future Research


Kathleen Yates (Editor)

Series: Management Science – Theory and Applications
BISAC: BUS042000

Earnings management is an issue that directly affects the overall integrity and quality of financial reporting and to date, many studies have been conducted in an attempt to gain an understanding of whether firms are engaging in earnings management, why they do so, what are the motives that drive managers’ discretionary behaviour, what are the economic consequences and whether investors can see through this behaviour? In this book, Chapter One reviews the developments and the trends in the contemporary earnings management research and discuss several possible avenues for future research. Chapter Two provides an overview of the most recent studies on earnings management in relation to the financial crisis and the institutional environment and firm characteristics. Chapter Three provides a description of the nowadays most commonly used methods for measuring earnings management in accounting and finance literature. Chapter Four examines earnings management and corporate social responsibility as an entrenchment strategy. (Imprint: Novinka)

Table of Contents

Table of Contents


Chapter 1. Earnings Management Research: Culture Incentives versus Accounting Standards Constraints, Some Insights for Future Research
Lan Sun (University of New England, Australia)

Chapter 2. Earnings Management during the Recent Crisis: The Role of Government Quality
Félix J. López Iturriaga and Nuria Reguera Alvarado (University of Valladolid, Valladolid, Spain, and others)

Chapter 3. A Synthesis and Analysis of Models Measuring Accrual based and Real Activities Earnings Management
Anna-Fani Constantatos, Dionysia Dionysiou and Ioannis Tsalavoutas (Deree College – The American College of Greece, Aghia Paraskevi Athens, Greece, and others)

Chapter 4. Earnings Management and Corporate Social Responsibility as an Entrenchment Strategy: Evidence for Shareholder Protection Contexts
Jennifer Martínez-Ferrero and Isabel-María García-Sánchez (Multidisciplinary Institute for Enterprise (IME), University of Salamanca,
Salamanca, Spain)


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