Earnings Management and Corporate Finance - The Importance of Transparent Financial Reporting

Discusses practical earnings management methods within the accounting and taxation realms and provides profound insights into how profits can be influenced through accounting choices and real business transactions. Supported by extensive international evidence linking informativeness of financial reports to companies' financial decisions.

List of contents

1. Dissecting earnings management strategies: Why, how and when? 2. Long-term earnings management based on fixed assets 3. Creative accounting or earnings management via current assets? 4. Provisions - a small accounting lie in earnings management 5. Taxation: an important tool of earnings management 6. Real earnings management possibilities for managers 7. Impression management and transparent reporting 8. Earnings informativeness during macroeconomic turbulence 9. Profit thresholds and earnings management 10. Cash holdings and transparency of financial reports 11. Does auditing expertise enhance financial reporting quality? 12. Discovering the relationship between financing and earnings management 13. Company financial distress and earnings manipulation

About the author

Joanna Lizi¿ska is associate professor in the Department of Corporate Finance, Poznä University of Economics and Business, Poznä, Poland.
Marzena Remlein is tenured professor in the Department of Accounting and Financial Audit, Poznä University of Economics and Business, Poznä, Poland.
Leszek Czapiewski is associate professor in the Department of Corporate Finance, Poznä University of Economics and Business, Poznä, Poland.

Summary

Discusses practical earnings management methods within the accounting and taxation realms and provides profound insights into how profits can be influenced through accounting choices and real business transactions. Supported by extensive international evidence linking informativeness of financial reports to companies’ financial decisions.

Product details

• Authors: Joanna Remlein Lizinska
• Assisted by: Leszek Czapiewski (Editor), Joanna Lizińska (Editor), Marzena Remlein (Editor)
• Publisher: Taylor & Francis Ltd.
• Languages: English
• Product format: Hardback
• Released: 12.08.2024
• EAN: 9781032615424
• ISBN: 978-1-0-3261542-4
• No. of pages: 264
• Series: Routledge Studies in Accounting
• Subjects: Social sciences, law, business > Business > Business administration; Business & Economics / General, BUSINESS & ECONOMICS / Accounting / General, BUSINESS & ECONOMICS / Corporate Governance, BUSINESS & ECONOMICS / Economics / General, BUSINESS & ECONOMICS / Corporate Finance / General, BUSINESS & ECONOMICS / Accounting / Financial, Corporate Finance, Sales & marketing management, business strategy, Sales & marketing, Management accounting & bookkeeping, Sales and marketing, Sales and marketing management, Financial Reporting, Financial Statements, Management accounting, bookkeeping and auditing