Earnings management
Subtitle: an executive perspective
By: Thomas E. McKee.
Publisher: Thomson
Published: 2005
Place of publication: Mason, Ohio
Language: eng
Number of pages: 205
Subjects: Corporate profits.; Corporations -- Finance.; Earnings management.; Corporations -- Accounting.
Notes: Includes bibliographical references and index.
Table of contents: title: What is earnings management?; title: Popular earnings management techniques; title: Why practice earnings management?; title: Ethical and legal considerations; title: Sarbanes-Oxley Act of 2002; title: Research about earnings management; title: Quality of earnings; title: Managing earnings and analyst expectations; title: Cookie jar reserve techniques; title: Big bath techniques; title: Big bet on the future; title: Flushing the investment portfolio; title: Throw out a problem child!; title: If you don't like a GAAP, change it!; title: Methods of writing-off long-term assets; title: Sale/leaseback and asset exchange techniques; title: Above the line or below the line?; title: Early retirement of debt and use of derivatives; title: "Shrink the ship".