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Earnings management :an executive pe...

McKee, Thomas E.

Earnings management :an executive perspective /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Earnings management :Thomas E. McKee.
其他題名:	an executive perspective /
作者:	McKee, Thomas E.
出版者:	Australia :Thomson,c2005.
面頁冊數:	x, 205 p. :ill. ;24 cm.
標題:	Corporate profits.
ISBN:	0324223250 (hardcover : alk. paper) :

Earnings management :an executive perspective /
McKee, Thomas E.

Earnings management :an executive perspective /Thomas E. McKee. - Australia :Thomson,c2005. - x, 205 p. :ill. ;24 cm.

Includes bibliographical references and index.

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".

ISBN: 0324223250 (hardcover : alk. paper) :NT$1675

LCCN: 2005005021Subjects--Topical Terms:

220140
Corporate profits.

LC Class. No.: HG4028.P7 / M43 2005

Dewey Class. No.: 658.15/54

Earnings management :an executive perspective /
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245 1 0 $a Earnings management : $b an executive perspective / $c Thomas E. McKee.
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300 $a x, 205 p. : $b ill. ; $c 24 cm.
504 $a Includes bibliographical references and index.
505 0 $a 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".
650 $a Corporate profits. $3 220140
650 $a Corporations $x Finance. $3 200080
650 $a Financial statements. $3 186384
650 $a Corporations $x Accounting. $3 183629