Titlebook: Introduction to Earnings Management; Malek El Diri Book 2018 Springer International Publishing AG 2018 Trade Off.Revenue Management.Agent

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y. Disasters have by now left the his- torical and philosophical sphere and finally entered the operational arena. Modern man, in other words, no longer accepts disasters in a passive and fatalistic manner, but claims to be able to control them like so many other forces of nature. The new approach i

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Definitions, Activities, and Measurement of Earnings Management,nition allows distinguishing earnings management from other activities like fraud, earnings quality, impression management, and expectation management. Managers may use different methods to manage earnings including accrual earnings management, real earnings management, earnings smoothing, income sh

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Theoretical Framework, separation of ownership from control in public companies. Such a conflict drives management to hide the truth in financial reporting because of the costly contracting between the management and the shareholders, the limitations in the abilities of the shareholders to understand management actions,

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Motives of Earnings Management,ntractual motives exist based on the conflicts in the contract terms between the firm and its stakeholders that are linked to firm performance. Bounded rationality theory implies the inefficiency of the market in reflecting firms’ intrinsic values and thus suggests the existence of capital market mo

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t to help readers distinguish it from relatively similar act.This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rel

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