دانلود کتاب Earnings management : an executive perspective

Every publicly traded company participates in earnings management. Of course some do it by the book, while others illegally cook the books. Widely respected author and accounting authority Thomas McKee proves once and for all that earnings can be managed both effectively and ethically as he delivers practical, informative, and timely insight into this complex subject. It is an excellent resource for CEOs, financial officers, marketing execs, board members, financial journalists, and anyone keeping a sharp eye on the bottom line. Earnings Management sets the record straight on what's legal, what's ethical, and what's effective. McKee illustrates the 12 most common earnings management techniques. Each technique is presented with clear description, case studies detailing the process, actual financial statements from the companies discussed, the Generally Accepted Accounting Principles (GAAP) applied, and the financial impact of the earnings management decision.