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题名/责任者:

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

出版发行项:

Mason, Ohio : Thomson, c2005.

ISBN:

0324223250 (hardcover : alk. paper)

载体形态项:

x, 205 p. : ill. ; 24 cm.

个人责任者:

McKee, Thomas E.

论题主题:

Corporate profits.

论题主题:

Corporations-Finance.

论题主题:

Earnings management.

论题主题:

Corporations-Accounting.

中图法分类号:

F275

书目附注:

Includes bibliographical references and index.

内容附注:

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".

电子资源:

Table of contents    Table of contents http://www.loc.gov/catdir/toc/ecip058/2005005021.html    

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