Earnings Management: An Executive Perspective / Edition 1

Earnings Management: An Executive Perspective / Edition 1

by Thomas E. McKee
     
 

ISBN-10: 0324223250

ISBN-13: 9780324223255

Pub. Date: 06/15/2005

Publisher: Cengage Learning

The media is filled with stories of corrupt executives and financial officers manipulating the reported earnings of their companies. All business executives are under increasing pressure to deliver growth in earnings. So the challenge: how can I manage earnings legally? McKee's Earnings Management solves this dilemma by demystifying earnings management and

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Overview

The media is filled with stories of corrupt executives and financial officers manipulating the reported earnings of their companies. All business executives are under increasing pressure to deliver growth in earnings. So the challenge: how can I manage earnings legally? McKee's Earnings Management solves this dilemma by demystifying earnings management and providing readers with 28 reasonable and legal techniques. Executives will gain valuable knowledge about earning management concepts and tools. Other readers, such as investors, will gain greater insight into the management decisions that can shape financial statements and the underlying quality of the earnings.

Product Details

ISBN-13:
9780324223255
Publisher:
Cengage Learning
Publication date:
06/15/2005
Edition description:
New Edition
Pages:
216
Product dimensions:
6.30(w) x 9.40(h) x 0.86(d)

Table of Contents

1. What is Earnings Management? 2. Popular Earnings Management Techniques 3. Why Practice Earnings Management? 4. Ethical, Regulatory, and Legal Considerations 5. Research on Earnings Management 6. Quality of Earning 7. "Cookie Jar Reserve" Techniques 8. "Big Bath" Techniques 9. "Big Bet" on the Future 10. "Flushing" the Investment Portfolio Techniques 11. "Throw out" a Problem Child 12. If You Dont Like Your GAAP, Change it 13. Long-Term Asset Write-Off Methods 14. Sale/Leaseback Techniques 15. Above the Line Versus Below the Line 16. Early Retirement of Debt 17. "Shrink the Ship" 18. Implementing Earnings Management and Managing Analysts Expectations

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