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Earnings management : an executive perspective
[NT 42944] Record Type:
[NT 1579] Language materials, printed : [NT 40817] monographic
[NT 47348] Title Information:
an executive perspective
[NT 47261] Author:
McKeeThomas E.,
[NT 47351] Place of Publication:
Mason, Ohio
[NT 47263] Published:
Thomson;
[NT 47352] Year of Publication:
c2005.
[NT 47264] Description:
x, 205 p.ill. : 24 cm.;
[NT 47266] Subject:
Corporate profits. -
[NT 47266] Subject:
Financial statements. -
[NT 47266] Subject:
Corporations - Finance -
[NT 50961] ISBN:
0324223250
[NT 60779] Content Note:
What is earnings management? -- Popular earnings management techniques -- Why practice earnings management? -- Ethical and legal considerations -- Sarbanes-Oxley Act of 2002 -- Research about earnings management -- Quality of earnings -- Managing earnings and analyst expectations -- Cookie jar reserve techniques -- Big bath techniques -- Big bet on the future -- Flushing the investment portfolio -- Throw out a problem child! -- If you don't like a GAAP, change it! -- Methods of writing-off long-term assets -- Sale/leaseback and asset exchange techniques -- Above the line or below the line? -- Early retirement of debt and use of derivatives -- 'Shrink the ship'.
Earnings management : an executive perspective
McKee, Thomas E.
Earnings management
: an executive perspective / Thomas E. McKee. - Mason, Ohio : Thomson, c2005.. - x, 205 p. ; ill. ; 24 cm..
What is earnings management? -- Popular earnings management techniques -- Why practice earnings management? -- Ethical and legal considerations -- Sarbanes-Oxley Act of 2002 -- Research about earnings management -- Quality of earnings -- Managing earnings and analyst expectations -- Cookie jar reserve techniques -- Big bath techniques -- Big bet on the future -- Flushing the investment portfolio -- Throw out a problem child! -- If you don't like a GAAP, change it! -- Methods of writing-off long-term assets -- Sale/leaseback and asset exchange techniques -- Above the line or below the line? -- Early retirement of debt and use of derivatives -- 'Shrink the ship'..
Includes bibliographical references and index..
ISBN 0324223250
Corporate profits.Financial statements.Corporations -- Finance
Earnings management : an executive perspective
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What is earnings management? -- Popular earnings management techniques -- Why practice earnings management? -- Ethical and legal considerations -- Sarbanes-Oxley Act of 2002 -- Research about earnings management -- Quality of earnings -- Managing earnings and analyst expectations -- Cookie jar reserve techniques -- Big bath techniques -- Big bet on the future -- Flushing the investment portfolio -- Throw out a problem child! -- If you don't like a GAAP, change it! -- Methods of writing-off long-term assets -- Sale/leaseback and asset exchange techniques -- Above the line or below the line? -- Early retirement of debt and use of derivatives -- 'Shrink the ship'.
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