Synopsis
Performance-based remuneration theoretically is an effective way of aligning the interests of company management with those of shareholders. However, ‘earnings management’ is a phenomenon that has been well-documented by accounting researchers. Empirical studies suggest that corporate officers who are subject to performance-based remuneration may manage company accounting figures to improve their remuneration. In a pre-International Financial Reporting Standards context, this work contends that such practices are inconsistent with the duties of loyalty to which these officers are subject, and concludes by identifying a corporate governance role for legal advisers in light of such conduct.
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About the Author
Eu-Jin Teo is a Senior Lecturer at The University of Melbourne, a Chartered Tax Adviser and an Accredited Specialist in Administrative Law. Sarah Hinchliffe is a Visiting Professor of Law at the William and Mary School of Law and a Visiting Scholar at the Harvard Law School, the William S Boyd School of Law and at Boston University.
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¿Creative Accounting¿: A Legal Approach to Earnings Management
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LAP Lambert Academic Publishing Jan 2016, 2016
ISBN 10: 365977880X
ISBN 13: 9783659778803
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Seller: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germany
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Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Performance-based remuneration theoretically is an effective way of aligning the interests of company management with those of shareholders. However, 'earnings management' is a phenomenon that has been well-documented by accounting researchers. Empirical studies suggest that corporate officers who are subject to performance-based remuneration may manage company accounting figures to improve their remuneration. In a pre-International Financial Reporting Standards context, this work contends that such practices are inconsistent with the duties of loyalty to which these officers are subject, and concludes by identifying a corporate governance role for legal advisers in light of such conduct. 56 pp. Englisch. Seller Inventory # 9783659778803
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\ Creative Accounting\ : A Legal Approach to Earnings Management
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LAP LAMBERT Academic Publishing, 2016
ISBN 10: 365977880X
ISBN 13: 9783659778803
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Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Teo Eu-JinEu-Jin Teo is a Senior Lecturer at The University of Melbourne, a Chartered Tax Adviser and an Accredited Specialist in Administrative Law. Sarah Hinchliffe is a Visiting Professor of Law at the William and Mary School of L. Seller Inventory # 159145106
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'Creative Accounting': A Legal Approach to Earnings Management
Published by
LAP Lambert Academic Publishing Jan 2016, 2016
ISBN 10: 365977880X
ISBN 13: 9783659778803
New
Taschenbuch
Seller: buchversandmimpf2000, Emtmannsberg, BAYE, Germany
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Taschenbuch. Condition: Neu. Neuware -Performance-based remuneration theoretically is an effective way of aligning the interests of company management with those of shareholders. However, ¿earnings management¿ is a phenomenon that has been well-documented by accounting researchers. Empirical studies suggest that corporate officers who are subject to performance-based remuneration may manage company accounting figures to improve their remuneration. In a pre-International Financial Reporting Standards context, this work contends that such practices are inconsistent with the duties of loyalty to which these officers are subject, and concludes by identifying a corporate governance role for legal advisers in light of such conduct.Books on Demand GmbH, Überseering 33, 22297 Hamburg 56 pp. Englisch. Seller Inventory # 9783659778803
Seller Image
¿Creative Accounting¿: A Legal Approach to Earnings Management
Published by
LAP Lambert Academic Publishing, 2016
ISBN 10: 365977880X
ISBN 13: 9783659778803
New
Taschenbuch
Seller: AHA-BUCH GmbH, Einbeck, Germany
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Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - Performance-based remuneration theoretically is an effective way of aligning the interests of company management with those of shareholders. However, 'earnings management' is a phenomenon that has been well-documented by accounting researchers. Empirical studies suggest that corporate officers who are subject to performance-based remuneration may manage company accounting figures to improve their remuneration. In a pre-International Financial Reporting Standards context, this work contends that such practices are inconsistent with the duties of loyalty to which these officers are subject, and concludes by identifying a corporate governance role for legal advisers in light of such conduct. Seller Inventory # 9783659778803