Earnings Management - 9780324223255
Un libro in lingua di McKee Thomas E. Ph.D. edito da Cengage Learning College, 2005
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McKee (accounting, East Tennessee State U., Johnson City) distinguishes between active and passive earnings management, and the ambiguous boundary between responsible management and "cooking the books" in managing a company's bottom line. Reassuring executives that they do not have to be accounting experts, he discusses pressures to misrepresent financial results, ethical and legal issues, and techniques for keeping shareholders happy, e.g., dipping into the "cookie jar" reserve, or betting on the future through an acquisition. The book includes actual case studies and an earnings management evaluation checklist. Annotation ©2005 Book News, Inc., Portland, OR (booknews.com)
Informazioni bibliografiche
- Titolo del Libro in lingua: Earnings Management
- Sottotitolo: An Executive Perspective
- Autore: McKee Thomas E. Ph.D.
- Editore: Cengage Learning College
- Collana: Cengage Learning College (Hardcover)
- Data di Pubblicazione: 01 Agosto '05
- Genere: BUSINESS and ECONOMICS
- Argomenti : Corporate profits Corporations Finance Earnings management
- Pagine: 205
- Dimensioni mm: 228 x 158 x 25
- ISBN-10: 0324223250
- EAN-13: 9780324223255