Author : Kenneth A. Merchant
Publisher : Pearson Education
Page : 876 pages
File Size : 22,85 MB
Release : 2007
Category : Business & Economics
ISBN : 9780273708018
With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.
Author : Alberto Chong
Publisher : World Bank Publications
Page : 584 pages
File Size : 11,27 MB
Release : 2007-06-26
Category : Business & Economics
ISBN : 0821369148
'Investor Protection and Corporate Governance' analyzes the impact of corporate governance on firm performance and valuation. Using unique datasets gathered at the firm-level the first such data in the region and results from a homogeneous corporate governance questionnaire, the book examines corporate governance characteristics, ownership structures, dividend policies, and performance measures. The book's analysis reveals the very high levels of ownership and voting rights concentrations and monolithic governance structures in the largest samples of Latin American companies up to now, and new data emphasize the importance of specific characteristics of the investor protection regimes in several Latin American countries. By and large, those firms with better governance measures across several dimensions are granted higher valuations and thus lower cost of capital. This title will be useful to researchers, policy makers, government officials, and other professionals involved in corporate governance, economic policy, and business finance, law, and management.
Author : Shahzad Uddin
Publisher : Emerald Group Publishing
Page : 310 pages
File Size : 20,71 MB
Release : 2010-12-02
Category : Business & Economics
ISBN : 0857244523
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Author : Robert P. Gephart
Publisher : SAGE Publications, Incorporated
Page : 72 pages
File Size : 20,87 MB
Release : 1988-02-01
Category : Social Science
ISBN : 9780803930261
This volume discusses ethnostatistics - the interpretative study of the construction and use of statistics in social research - and will be of equal interest to qualitative and quantitative researchers across the social sciences. On the understanding that the development of a statistic is inherently a qualitative act, the author shows how this act can be studied and analyzed. The interpretative factors in statistical work can be demonstrated at a variety of levels; Gephart shows how each can be usefully illuminated through the use of ethnostatistics to produce more effective, reflexive social research.
Author : Andrew F. Hayes
Publisher : Routledge
Page : 682 pages
File Size : 48,67 MB
Release : 2020-10-14
Category : Language Arts & Disciplines
ISBN : 1135250898
Statistical Methods for Communication Science is the only statistical methods volume currently available that focuses exclusively on statistics in communication research. Writing in a straightforward, personal style, author Andrew F. Hayes offers this accessible and thorough introduction to statistical methods, starting with the fundamentals of measurement and moving on to discuss such key topics as sampling procedures, probability, reliability, hypothesis testing, simple correlation and regression, and analyses of variance and covariance. Hayes takes readers through each topic with clear explanations and illustrations. He provides a multitude of examples, all set in the context of communication research, thus engaging readers directly and helping them to see the relevance and importance of statistics to the field of communication. Highlights of this text include: *thorough and balanced coverage of topics; *integration of classical methods with modern "resampling" approaches to inference; *consideration of practical, "real world" issues; *numerous examples and applications, all drawn from communication research; *up-to-date information, with examples justifying use of various techniques; and *downloadable resources with macros, data sets, figures, and additional materials. This unique book can be used as a stand-alone classroom text, a supplement to traditional research methods texts, or a useful reference manual. It will be invaluable to students, faculty, researchers, and practitioners in communication, and it will serve to advance the understanding and use of statistical methods throughout the discipline.
Author : Bimala Kara
Publisher : Katha
Page : 44 pages
File Size : 47,43 MB
Release : 2006
Category : Fiction
ISBN : 9788189020682
"Exploring truth, falsehood, and everything in between."
Author : Joshua Ronen
Publisher : Springer Science & Business Media
Page : 587 pages
File Size : 19,88 MB
Release : 2008-08-06
Category : Business & Economics
ISBN : 0387257713
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author : Vladik Kreinovich
Publisher : Springer
Page : 1167 pages
File Size : 23,29 MB
Release : 2018-11-24
Category : Technology & Engineering
ISBN : 3030042006
This book presents recent research on probabilistic methods in economics, from machine learning to statistical analysis. Economics is a very important – and at the same a very difficult discipline. It is not easy to predict how an economy will evolve or to identify the measures needed to make an economy prosper. One of the main reasons for this is the high level of uncertainty: different difficult-to-predict events can influence the future economic behavior. To make good predictions and reasonable recommendations, this uncertainty has to be taken into account. In the past, most related research results were based on using traditional techniques from probability and statistics, such as p-value-based hypothesis testing. These techniques led to numerous successful applications, but in the last decades, several examples have emerged showing that these techniques often lead to unreliable and inaccurate predictions. It is therefore necessary to come up with new techniques for processing the corresponding uncertainty that go beyond the traditional probabilistic techniques. This book focuses on such techniques, their economic applications and the remaining challenges, presenting both related theoretical developments and their practical applications.
Author : Thomas E. McKee
Publisher : Thomson South-Western
Page : 224 pages
File Size : 18,13 MB
Release : 2005
Category : Business & Economics
ISBN :
Learn how to legally manage your earnings with EARNINGS MANAGEMENT! This finance text demystifies earnings management and provides you with 28 reasonable and legal techniques. Read this text and you will gain valuable knowledge about earning management concepts and tools and gain insight into the management decisions that can shape financial statements and the underlying quality of the earnings.
Author : Ralf Ewert
Publisher :
Page : 142 pages
File Size : 14,77 MB
Release : 2012
Category : Business & Economics
ISBN :
Earnings Management, Conservatism, and Earnings Quality reviews and illustrates earnings management, conservatism, and their effects on earnings quality in an economic modeling framework. Both earnings management and conservative accounting introduce biases to financial reports. The fundamental issue addressed is what economic effects these biases have on earnings quality or financial reporting quality. Earnings Management, Conservatism, and Earnings Quality reviews analytical models of earnings management and conservatism and shows that both can have beneficial or detrimental economic effects, so a differentiated view is appropriate. Earnings management can provide additional information via the financial reporting communication channel, but it can also be used to misrepresent the firm's position. What the authors find is that similar to earnings management, conservatism can reduce the information content of financial reports if it suppresses relevant information, but it can be a desirable feature that improves economic efficiency. The approach to study earnings management, conservatism, and earnings quality is based on the information economics literature. A variety of analytical models are reviewed that capture the effects and subtle interactions of managers' incentives and rational expectations of users. The benefit of analytical models is to make precise these, often highly complex, strategic effects. They offer a rigorous explanation for the phenomena and show that sometimes conventional wisdom does not apply. The monograph is organized around a few basic model settings, which are presented in simple versions first and then in extensions to elicit the main insights most clearly. Chapter 2 presents the basic rational expectations equilibrium model with earnings management and rational inferences by the capital market. Chapter 3 is devoted to earnings quality and earnings quality metrics used in many studies. Chapter 4 studies conservatism in accounting. Finally, the authors examine the interaction between conservatism and earnings management. Each chapter ends with a section containing a summary of the main findings and conclusions.
