Textbook

Detecting Earnings Management

ISBN: 978-0-471-47086-1

Paperback

336 pages

List Price:	US $122.95
Government Price:	US $92.12
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Detecting Earnings Management (0471470864) cover image

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The first section includes a thorough analysis of the current earnings management environment.
Earnings management concerns and detection strategies are presented for each topic, from revenue recognition to special purpose entities.
Appendix 1 features a complete earnings management detection sheet that summarizes all the issues raised in Chapters 1-10 and provides a complete example of detecting earnings management using a real-world company.
The final section reviews particularly difficult earnings management areas such as business combinations and compensation.
An historical perspective puts the current financial scandals and regulatory responses in perspective.
The importance of corporate governance as a signal of a potential manipulation environment is emphasized.
All the problems use Hilton Hotels, a service company, and compare it with competitors Marriott and Mandalay Resorts. These include both quantitative analysis and qualitative issues related to earnings management.
End-of-book materials include a glossary and a list of common financial ratios and other quantitative models.