Earnings Management Emerging Insights in Theory, Practice, and Resea
In the wake of corporate accounting scandals, the bursting of the Internet bubble, and the Sarbanes-Oxley Act—designed to protect investors and consumers from such excesses—"earnings management" (the set of managerial practices and decisions that influenc
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Joshua Ronen Varda Yaari
Earnings Management Emerging Insights in Theory, Practice, and Research
EARNINGS MANAGEMENT Emerging Insights in Theory, Practice, and Research
Springer Series in Accounting Scholarship Series Editor: Joel S. Demski Fisher School of Accounting University of Florida Books in the series: Christensen, Peter O., Feltham, Gerald A. Economics of Accounting – Volume I Information in Markets Christensen, Peter O., Feltham, Gerald A. Economics of Accounting – Volume II Performance Evaluation Ronen, Joshua, Yaari, Varda (Lewinstein) Earnings Management Emerging Insights in Theory, Practice, and Research
EARNINGS MANAGEMENT Emerging Insights in Theory, Practice, and Research
Joshua Ronen New York University and
Varda (Lewinstein) Yaari Morgan State University
Joshua Ronen Stern School of Business New York University West 4th Street New York, NY 10012
Varda Yaari Earl G. Graves School of Business & Management Morgan State University 1700 East Cold Spring Lane Baltimore, MD 21251
Series Editor: Joel S. Demski Fisher School of Accounting University of Florida PO Box 117166 Gainesville FL 32611-7166
Library of Congress Control Number: 2007931882 ISBN: 978-0-387-25769-3
e-ISBN: 978-0-387-25771-6
Printed on acid-free paper. ¤ 2008 Springer Science+Business Media, LLC All rights reserved. This work may not be translated or copied in whole or in part without the written permission of the publisher (Springer Science+Business Media, Inc., 233 Spring Street, New York, NY 10013, USA), except for brief excerpts in connection with reviews or scholarly analysis. Use in connection with any form of information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now know or hereafter developed is forbidden. The use in this publication of trade names, trademarks, service marks and similar terms, even if they are not identified as such, is not to be taken as an expression of opinion as to whether or not they are subject to proprietary rights. 9 8 7 6 5 4 3 2 1 springer.com
To Ruth, Tavy, and Asaf For Uzi, Hila, Linor, and Rona
Contents
Introduction.............................................................................................xiii The Demand for Earnings Management Research ..............................xiv Historical Perspective: The Milestones ..............................................xvi The Plan of the Book .........................................................................xviii Acknowledgments ...............................................................................xix Part 1........................................................................................................... 1 1 The Importance of Earnings ................................................................. 5 1.1 The Dual Role of Accounting......................................................... 6 1.2 The Value Relevance of Earnings.................................................. 8 1.2.1 The Costly-Contracting Approach ..................
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