Earnings Management and Corporate Finance: The Importance of Transparent Financial Reporting

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Joanna Lizińska Marzena Remlein

Earnings Management and Corporate Finance

The Importance of Transparent Financial Reporting

Joanna Lizińska, Marzena Remlein, Leszek Czapiewski

$305

Hardback

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English

Routledge
01 July 2024

Management accounting & bookkeeping; Financial reporting, financial statements; Corporate finance; Business strategy; Sales & marketing

Series: Routledge Studies in Accounting

In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely discusses practical earnings management methods within the accounting and taxation realms. It is supported by extensive international evidence linking informativeness of financial reports to companies’ financial decisions.

Delving into the earnings management process, this book provides profound insights into how profits can be influenced through accounting choices and real business transactions. Real-life case studies will undoubtedly facilitate the understanding of accounting and taxation methods. Additionally, it unravels key elements of corporate finance puzzles related to the transparency of financial reports, including the macroeconomic environment, profit thresholds, cash management, audit quality, financing decisions, and financial health. With broad empirical evidence from various European countries, it multidimensionally explores the important link between the quality of information in financial statements and trade-offs behind financial decisions.

The book serves as a valuable reference for international researchers in corporate finance, accounting, and corporate governance. It is also a powerful tool for business practitioners, including owners, lenders, auditors, regulatory and professional bodies, business partners, or other market participants. For those seeking the latest insights on earnings management, those producing or assessing accounting information, and those using financial reports in their research or business practice, this book is a must-read.

Chapter 1 of this book is freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license.

Edited by: Joanna Lizińska, Marzena Remlein, Leszek Czapiewski
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 453g
ISBN: 9781032615424
ISBN 10: 1032615427
Series: Routledge Studies in Accounting
Pages: 220
Publication Date: 01 July 2024
Audience: College/higher education , Primary
Format: Hardback
Publisher's Status: Active

1. Dissecting earnings management strategies: Why, how and when? 2. Long-term earnings management based on fixed assets 3. Creative accounting or earnings management via current assets? 4. Provisions - a small accounting lie in earnings management 5. Taxation: an important tool of earnings management 6. Real earnings management possibilities for managers 7. Impression management and transparent reporting 8. Earnings informativeness during macroeconomic turbulence 9. Profit thresholds and earnings management 10. Cash holdings and transparency of financial reports 11. Does auditing expertise enhance financial reporting quality? 12. Discovering the relationship between financing and earnings management 13. Company financial distress and earnings manipulation

Joanna Lizińska is associate professor in the Department of Corporate Finance, Poznań University of Economics and Business, Poznań, Poland. Marzena Remlein is tenured professor in the Department of Accounting and Financial Audit, Poznań University of Economics and Business, Poznań, Poland. Leszek Czapiewski is associate professor in the Department of Corporate Finance, Poznań University of Economics and Business, Poznań, Poland.