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Earnings Management and Corporate Finance

€192.20
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accounting standards
accrual earnings management
audit quality
Category=KFCM
Category=KFCR
Category=KFFH
Category=KJC
Category=KJMV7
Category=KJS
corporate governance research
Earnings management
earnings manipulation
empirical studies in European finance
eq_bestseller
eq_business-finance-law
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eq_isMigrated=2
eq_nobargain
eq_non-fiction
financial decision-making
financial impression management
financial statement analysis
macroeconomic effects on reporting
profit manipulation techniques
real earnings management
tax planning
transparency of financial reports

Product details

  • ISBN 9781032615424
  • Weight: 480g
  • Dimensions: 156 x 234mm
  • Publication Date: 01 Jul 2024
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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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.

Chapter 1 of this book is freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license.
About

Joanna Lizińska is associate professor in the Department of Corporate Finance, Poznań University of Economics and Business, Poznań, Poland.

Marzena Remlein is tenured professor in the Department of Accounting and Financial Audit, Poznań University of Economics and Business, Poznań, Poland.

Leszek Czapiewski is associate professor in the Department of Corporate Finance, Poznań University of Economics and Business, Poznań, Poland.