An edition of Earnings management
(2005)
Earnings management
an executive perspective
by Thomas E. McKee
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Earnings Management: An Executive Perspective
June 15, 2005, South-Western Educational Pub
Hardcover
in English
- 1 edition
0324223250 9780324223255
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Book Details
Table of Contents
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".
Edition Notes
Includes bibliographical references and index.
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