Preface; The Role of Revenues and Costs in CEO Compensation; The Importance of Intellectual Capital Reporting: Perspectives from Finance Professionals; Has Regulation Changed the Market's Reward for Meeting or Beating Expectations?; Reaction of the Brazilian Stock Market to Positive and Negative Shocks; Earnings Management to Meet Earnings Benchmarks: Evidence from Japan; Audit in Ukraine; Auditor Reputation and Auditor Independence: Evidence from an Emerging Market; Trends of the Returns-Earnings Associations Over the Last Three Decades; Managers' Discretionary Behaviour, Earnings Management and Corporate Governance: An Empirical International Analysis; Index.Second, we find that Japanese firms control accounting accruals with discretion to increase reported earnings when pre- ... study is to In: Focus on Finance and Accounting Research ISBN: 1-60021-380-4 Chapter 5: Earnings Management to anbsp;...
|Title||:||Focus on Finance and Accounting Research|
|Author||:||Michael H. Neelan|
|Publisher||:||Nova Publishers - 2007|