دانلود کتاب Earnings Measurement, Determination, Management, and Usefulness: An Empirical Approach

فهرست مطالب :

Contents......Page 6
List of Exhibits......Page 8
Introduction......Page 12
1 The Income Statement......Page 16
2 Earnings Measurement and Price Level Changes......Page 38
3 Earnings Determination following Wealth Measurement......Page 64
4 Contextual Accruals and Cash Flow Based Valuation Models: Impact of Multinationality and Reputation......Page 74
5 Multinationality and Earnings Management......Page 86
6 Earnings Management and Reputation Building......Page 96
7 The Smoothing of Income Numbers: Some Empirical Evidence on Systematic Differences between Core and Periphery Industrial Sectors......Page 104
8 The Relevance of Earnings Levels versus Earnings Changes as an Explanatory Variable for Returns......Page 120
9 Accrual Accounting and Cash Accounting: Relative Merits of Derived Accounting Indicator Numbers......Page 128
10 Cash Flow, Earnings, and Corporate Control......Page 144
11 The Information Content of Value Added, Earnings, and Cash Flow: U.S. Evidence......Page 160
12 Earnings-Returns Relation versus Net-Value-Added-Returns Relation: The Case for a Nonlinear Specification......Page 170
13 Accrual Accounting, Modified Cash Basis of Accounting, and Loan Decision: An Experiment in Functional Fixation......Page 184
C......Page 196
G......Page 197
R......Page 198
W......Page 199