Описание: Abstract: This study investigates the valuation effect of capital structure, earnings quality, and operating efficiency on a hotel's firm. Dissertation Discovery Company and Jacksonville University are dedicated to making scholarly works more discoverable and accessible throughout the world. This dissertation, "An Empirical Examination of the Valuation Effect of Capital Structure, Earnings Quality, and Operating Efficiency on Firms in the Hotel Industry" by Ying Chen, was obtained from Jacksonville University and is being sold with permission from the author. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation.
Описание: This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it.
Описание: Abstract: This study investigates the valuation effect of capital structure, earnings quality, and operating efficiency on a hotel's firm. Dissertation Discovery Company and Jacksonville University are dedicated to making scholarly works more discoverable and accessible throughout the world. This dissertation, "An Empirical Examination of the Valuation Effect of Capital Structure, Earnings Quality, and Operating Efficiency on Firms in the Hotel Industry" by Ying Chen, was obtained from Jacksonville University and is being sold with permission from the author. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation.
Автор: Bryan Timothy Название: Accounting Conservatism or Earnings Management ISBN: 0530008408 ISBN-13(EAN): 9780530008400 Издательство: Неизвестно Рейтинг: Цена: 12139.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Abstract: This paper empirically examines the relationship between conservatism and earnings management in chemical and allied products manufacturers via an analysis of the allowance for doubtful accounts and bad debt expense. Results indicate that the allowance for doubtful accounts is overstated and has become more overstated since 2004. In addition, results show that firms utilized the excessive conservatism to manage earnings to achieve earnings goals throughout the study period. An important overall inference from these results is that the traditional view of the allowance for doubtful accounts as unconditional conservatism is, in fact, conditional conservatism. Dissertation Discovery Company and Jacksonville University are dedicated to making scholarly works more discoverable and accessible throughout the world. This dissertation, "Accounting Conservatism or Earnings Management" by Timothy Gordon Bryan, was obtained from Jacksonville University and is being sold with permission from the author. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation.
Описание: The stylized facts that firms pay and investors react to dividends disregard dividend neutrality. Taking on the perspective that informational asymmetries are the central determinant for dividend value relevance, Christian Muller assumes that firm`s dividend decision conveys useful information to investors.
Автор: Bruno Maria Franceschetti Название: Financial Crises and Earnings Management Behavior ISBN: 3319853236 ISBN-13(EAN): 9783319853239 Издательство: Springer Рейтинг: Цена: 15372.00 р. Наличие на складе: Поставка под заказ.
Описание: This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism. The results obtained using the positivist approach indicate that financial crises tend to have no consistent effect on earnings quality since managers’ earnings behavior does not differ from the pre-crisis to the crisis period. The author accordingly argues against the existence of a causal law based on a constant conjunction model (i.e., whenever a financial crisis happens, earnings management occurs) and concludes that financial crises cannot be seen as the cause of earnings management. The critical realism perspective, on the other hand, casts light on managers’ reasons for acting like an earnings manager; in conjunction with the more traditional positivist approach, it assists in refuting the idea of financial crises as a generative mechanism for earnings management. The author concludes by exploring other structures at work that might be responsible for earnings management. This book will be of interest to both academics and a wide range of professionals.
Описание: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Автор: Bruno Maria Franceschetti Название: Financial Crises and Earnings Management Behavior ISBN: 331954120X ISBN-13(EAN): 9783319541204 Издательство: Springer Рейтинг: Цена: 15372.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism.
Автор: Jonas da Silva Oliveira, Graca Maria do Carmo Azevedo, Augusta da Conceicao Santos Ferreira Название: International Financial Reporting Standards and New Directions in Earnings Management ISBN: 152258594X ISBN-13(EAN): 9781522585947 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 24948.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Описание: After a sustained economic growth period at the end of the last century and the beginning of this one, Latin America still faces high inequality and lower well-being indicators among women, afro-descendants, and indigenous peoples. This is a period in which the world and particularly Latin America has experienced important changes regarding the role of women and men. Marriage, education and work decisions have evolved and, as a result, women’s visibility at home, at school, in the labor markets and in society have evolved as well. But there are still, however, important challenges in the labor markets. Earnings differentials as well as occupational and hierarchical segregation are commonly accepted as the norm in the region’s labor markets.For the diverse racial and ethnic groups the situation has been less auspicious than for women. Statistics reveal that traditionally excluded ethnic groups have worse poverty and income outcomes, reflected in issues such as restricted access to public services, poorer health conditions, lack of political representation, confinement into low productivity activities and prevalent discrimination. The evidence points that in Latin America, a racially and ethnically diverse region, the benefits of the recent progress have not reached equally indigenous peoples and Afro-descendants. This pattern can be traced to lower human capital endowments, manifested in poorer educational performance and fewer years of job experience. In this way, these groups have been less able to benefit from the economic opportunities generated within this prosperous period.This book is about gender and ethnic differences in labor markets earnings. It revolves around the question: to what extent the gender (ethnic) differences in earnings are a result of gender (ethnic) differences in observable individuals’ characteristics that the labor markets reward? Such question is answered with a novel methodological approach based on matching comparisons, resembling the Oaxaca Blinder (OB) decompositions, extending their scope. What would the distribution of females’ and males’ earnings be if they had equal levels of education, if they worked the same quantity of hours per week, if they worked in the same kind of formal jobs, or in firms of the same size? What would happen with the earnings gap, for instance, if men and women had the same occupations or were distributed equally through economic sectors? Further on, what would happen if all men and women in the labor markets were equally distributed along all of these characteristics at the same time? The novelty of the methodology introduced in this book is that it allows us to create fictional labor markets where these counterfactuals are true. Furthermore, this book addresses not only the extent to which those differentials can be explained by individuals’ characteristics, but also how have these gaps evolved during the last two decades. In this way, it allows the discussion of policy options for these pressing issues in the region.
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