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9780324223255

Earnings Management An Executive Perspective

by
  • ISBN13:

    9780324223255

  • ISBN10:

    0324223250

  • Format: Hardcover
  • Copyright: 2005-06-15
  • Publisher: South-Western Educational Pub
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List Price: $55.95

Summary

The media is filled with stories of corrupt executives and financial officers manipulating the reported earnings of their companies. All business executives are under increasing pressure to deliver growth in earnings. So the challenge: how can I manage earnings legally? McKee?s Earnings Management solves this dilemma by demystifying earnings management and providing readers with 28 reasonable and legal techniques. Executives will gain valuable knowledge about earning management concepts and tools. Other readers, such as investors, will gain greater insight into the management decisions that can shape financial statements and the underlying quality of the earnings.

Table of Contents

About the Author vii
Preface ix
CHAPTER 1 What is Earnings Management? 1(12)
CHAPTER 2 Popular Earnings Management Techniques 13(10)
CHAPTER 3 Why Practice Earnings Management? 23(12)
CHAPTER 4 Ethical and Legal Considerations 35(10)
CHAPTER 5 Sarbanes-Oxley Act of 2002 45(12)
CHAPTER 6 Research About Earnings Management 57(6)
CHAPTER 7 Quality of Earnings 63(12)
CHAPTER 8 Managing Earnings and Analyst Expectations 75(10)
CHAPTER 9 Cookie Jar Reserve Techniques 85(8)
CHAPTER 10 Big Bath Techniques 93(16)
CHAPTER 11 Big Bet on the Future 109(8)
CHAPTER 12 Flushing the Investment Portfolio 117(10)
CHAPTER 13 Throw Out a Problem Child! 127(14)
CHAPTER 14 If you Don't Like a GAAP, Change It! 141(10)
CHAPTER 15 Methods of Writing-Off Long-Term Assets 151(8)
CHAPTER 16 Sale/Leaseback and Asset Exchange Techniques 159(12)
CHAPTER 17 Above the Line or Below the Line? 171(8)
CHAPTER 18 Early Retirement of Debt and Use of Derivatives 179(8)
CHAPTER 19 "Shrink the Ship" 187(6)
EPILOGUE 193(2)
APPENDIX A Earnings Management Evaluation Checklist 195(2)
INDEX 197

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