机读格式显示(MARC)

• 000 01724pam a2200349 a 4500

• 001 0000370205

• 003 CAL

• 005 20190523162100.0

• 008 050223s2005 ohua b 001 0 eng

• 010 __ |a 2005005021

• 020 __ |a 0324223250 (hardcover : alk. paper)

• 035 __ |a (OCoLC)ocm57730822

• 040 __ |a DLC |c DLC |d YDX |d BAKER |d DLC |d PUL

• 042 __ |a pcc

• 050 00 |a HG4028.P7 |b M43 2005

• 082 00 |a 658.15/54 |2 22

• 090 __ |a F275/E25

• 093 __ |a F275 |2 5

• 099 __ |a CAL 022014014704

• 100 1_ |a McKee, Thomas E.

• 245 10 |a Earnings management : |b an executive perspective / |c Thomas E. McKee.

• 260 __ |a Mason, Ohio : |b Thomson, |c c2005.

• 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 _0 |a Corporate profits.

• 650 _0 |a Corporations |x Finance.

• 650 _0 |a Earnings management.

• 650 _0 |a Corporations |x Accounting.

• 856 41 |3 Table of contents |u http://www.loc.gov/catdir/toc/ecip058/2005005021.html

• 920 __ |a 222016 |z 1

• 998 __ |a PUL