Book review

Titolo Rivista FINANCIAL REPORTING
Autori/Curatori Simone Aresu
Anno di pubblicazione 2015 Fascicolo 2014/2-3-4
Lingua Inglese Numero pagine 8 P. 171-178 Dimensione file 171 KB
DOI 10.3280/FR2014-002008
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

  1. Barth M.E. and Landsman W.R. (2010), How did Financial Reporting Contribute to the Financial Crisis?, European Accounting Review, 19 (3), pp. 399-423, DOI: 10.1080/09638180.2010.498619
  2. Benston G.J. and Hartgraves A.L. (2002), Enron: what happened and what we can learn from it, Journal of Accounting and Public Policy, 21 (2), pp. 105-127, DOI: 10.1016/S0278-4254(02)00042-X
  3. Dechow P., Ge W. and Schrand C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences, Journal of Accounting and Economics, 50(2), pp. 344-401, DOI: 10.1016/j.jacceco.2010.09.001
  4. Dechow P. and Skinner D.J. (2000), Earnings management: Reconciling the views of accounting academics, practitioners, and regulators, Accounting Horizons, 14 (2), pp. 235-250, DOI: 10.2308/acch.2000.14.2.235
  5. Fischer M. and Rosenzweig K. (1995), Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management, Journal of Business Ethics, 14 (6), pp. 433-444, DOI: 10.1007/BF00872085
  6. Godfrey J., Mather P. and Ramsay A. (2003), Earnings and impression management in financial reports: the case of CEO changes, Abacus, 39 (1), pp. 95-123, DOI: 10.1111/1467-6281.00122
  7. Gordon M. J. (1964), Postulates, principles and research in accounting, The Accounting Review, 39 (2), pp. 251-263.
  8. Healy P.M. and Wahlen J.M. (1999), A review of the earnings management literature and its implications for standard setting, Accounting horizons, 13 (4), pp. 365-383.
  9. Holthausen R.W. and Leftwich R.W. (1983), The economic consequences of accounting choice implications of costly contracting and monitoring, Journal of Accounting and Economics, 5, pp. 77-117, DOI: 10.1016/0165-4101(83)90007-1
  10. Jensen M.C. and Meckling W.H. (1976), Theory of the firm: Managerial behavior, agency costs and ownership structure, Journal of financial economics, 3 (4), pp. 305-360, DOI: 10.1016/0304-405X(76)90026-X
  11. Jensen M.C. (1983), Organization Theory and Methodology, The Accounting Review, 58 (2), pp. 319-339.
  12. Klein A. (2002), Audit committee, board of director characteristics, and earnings management, Journal of accounting and economics, 33 (3), pp. 375-400, DOI: 10.1016/S0165-4101(02)00059-9
  13. Lo K. (2008), Earnings management and earnings quality, Journal of Accounting and Economics, 45 (2), pp. 350-357.
  14. Merkl-Davies D.M. and Brennan N. (2011), A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives, Accounting and business research, 41 (5), pp. 415-437. Peasnell K.V., Pope P.F. and Young S. (2005), Board monitoring and earnings management: do outside directors influence abnormal accruals?, Journal of Business Finance & Accounting, 32(7‐8), pp. 1311-1346, DOI: 10.1111/j.0306-686X.2005.00630.x
  15. Perel M. (2003), An ethical perspective on CEO compensation, Journal of Business Ethics, 48(4), pp. 381-391, DOI: 10.1023/B:BUSI.0000005803.24077.55
  16. Satava D., Caldwell C. and Richards L. (2006), Ethics and the auditing culture: rethinking the foundation of accounting and auditing, Journal of Business Ethics, 64 (3), pp. 271-284, DOI: 10.1007/s10551-005-0556-y
  17. Schipper K. (1989), Commentary on earnings management, Accounting Horizons, 3, pp. 91-102.
  18. Shah A.K. (1996), Creative compliance in financial reporting, Accounting, Organizations and Society, 21 (1), pp. 23-39, DOI: 10.1016/0361-3682(95)00015-2
  19. Walker M. (2013), How far can we trust earnings numbers? What research tells us about earnings management, Accounting and Business Research, 43 (4), pp. 445-481, DOI: 10.1080/00014788.2013.785823
  20. Xie B., Davidson W. and DaDalt P.J. (2003), Earnings management and corporate governance: the role of the board and the audit committee, Journal of Corporate Finance, 9 (3), pp. 295-316, DOI: 10.1016/S0929-1199(02)00006-8
  21. Yin R. (1984), Case study research. (Beverly Hills, CA: Sage).

Simone Aresu, Book review in "FINANCIAL REPORTING" 2-3-4/2014, pp 171-178, DOI: 10.3280/FR2014-002008