‘Creative Accounting’: A Legal Approach to Earnings Management - Couverture souple

Teo, Eu-Jin; Hinchliffe, Sarah

Couverture souple

ISBN 10 : 365977880X ISBN 13 : 9783659778803

Editeur : LAP Lambert Academic Publishing, 2016

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.

A propos du livre

À propos de l?auteur

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.

Détails de l'édition

• Éditeur: LAP Lambert Academic Publishing
• Date d'édition: 2016
• Langue: anglais
• ISBN 10: 365977880X
• ISBN 13: 9783659778803
• Reliure: Broché
• Nombre de pages: 56
• Coordonnées du fabricant: non disponible
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