Earnings management: emerging insights in theory, practice , and research
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York
Springer
2008
|
| Schriftenreihe: | Springer series in accounting scholarship
[3] |
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | Literaturverz. S. [463] - 575 |
| Beschreibung: | XX, 581 S. graph. Darst. |
| ISBN: | 0387257691 9780387257693 |
Internformat
MARC
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| 100 | 1 | |a Ronen, Joshua |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Earnings management |b emerging insights in theory, practice , and research |c Joshua Ronen and Varda (Lewinstein) Yaari |
| 264 | 1 | |a New York |b Springer |c 2008 | |
| 300 | |a XX, 581 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Springer series in accounting scholarship |v [3] | |
| 500 | |a Literaturverz. S. [463] - 575 | ||
| 650 | 4 | |a Corporate profits | |
| 650 | 4 | |a Corporations |x Accounting | |
| 650 | 4 | |a Corporations |x Finance | |
| 650 | 0 | 7 | |a Unternehmen |0 (DE-588)4061963-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Profit |0 (DE-588)4130631-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Finanzierung |0 (DE-588)4017182-6 |2 gnd |9 rswk-swf |
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| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 978-0-387-25771-6 |
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Datensatz im Suchindex
| _version_ | 1804135315084935168 |
|---|---|
| adam_text | Contents
Introduction
.............................................................................................xiii
The Demand for Earnings Management Research
..............................xiv
Historical Perspective: The Milestones
..............................................xvi
The Plan of the Book
.........................................................................xviii
Acknowledgments
...............................................................................xix
Parti
...........................................................................................................1
1
The Importance of Earnings
.................................................................5
1.1
The Dual Role of Accounting
.........................................................6
1.2
The Value Relevance of Earnings
..................................................8
1.2.1
The Costly-Contracting Approach
....................................10
1.2.2
The Decision-Making Approach
.......................................15
1.2.3
The Legal-Political Approach
...........................................19
1.3
Summary
.......................................................................................23
2
Definition of Earnings Management
..................................................25
2.1
Definition
......................................................................................25
2.2
The Methods to Manage Earnings
................................................31
2.3
Managing
GAAP
Earnings Through Pro Forma Earnings
...........34
2.4
Summary
.......................................................................................38
Part
2.........................................................................................................39
The Players
...........................................................................................41
The Sarbanes-Oxley Act
.......................................................................43
The Motivation for the Sarbanes-Oxley Act
.........................................44
Research on the Sarbanes-Oxley Act
...................................................45
The Plan of Part
2.................................................................................53
3
The Management
________________________________________57
3.1
Background
...................................................................................58
3.1.1
The Role of Management in Reporting Earnings
.............58
3.1.2
The Management s Objective Function
............................60
viii Contents
3.2
Compensation
...............................................................................
69
3.2.1
The Compensation Package
..............................................70
3.2.2
Cash Compensation:
Salary and
Bonus
............................74
3.2.3
Managing
Salary
...............................................................76
3.2.4
Managing
Bonuses
............................................................77
3.2.5
More on Managing Cash Compensation
...........................80
3.2.6
Stock and Options
.............................................................80
3.2.7
Equity
Holdings
and Earnings
Management
.....................84
3.2.8
Options
and Earnings
Management
..................................86
3.2.9
Grant
Date
.........................................................................87
3.2.10
Accounting Recognition....................................................
89
3.2.11
Timing of the
Exercise
......................................................91
3.2.12
Related Operating, Investment, and Financing
Decisions
...........................................................................92
3.3
CEO Turnover
..............................................................................93
3.3.1
Departure
...........................................................................93
3.3.2
CEO Departure and Earnings Management
......................96
3.3.3
The Incoming CEO
...........................................................99
3.4
Insider Trading
............................................................................101
3.4.1
Insider Trading and Earnings Management
....................108
3.5
Management Buyouts
.................................................................110
4
Users
....................................................................................................113
4.1
Shareholders
...............................................................................114
4.1.1
The Price-Setting Process
................................................115
4.1.2
The Impact of Earnings on the Share Price
.....................116
4.1.3
The Effect of Earnings Management
on Shareholders Information
..........................................116
4.1.4
When Does the Market Learn about Non-neutral
Earnings Management?
...................................................121
4.2
Earnings-Management Events
....................................................135
4.2.1
Benchmark Beating
.........................................................135
4.2.2
Equity Issues and New Listings
......................................145
4.2.3
Mergers and Stock-for-Stock Acquisitions
.....................153
43
Bondholders and other Creditors
...........................,....................156
4.3.1
Background
.....................................................................156
4.3.2
The Importance of Earnings to Debt Contracts
...............159
4.3.3
Earnings Management and Debt Contracts
.....................161
4.4
Regulators
...................................................................................171
4.4.1
Tax Expense and Deferred Taxes
...................................173
4.4.2
Regulated Industries: Insurance Companies
and Banks
........................................................................178
4.5
Employees
.........................,.....,.........,...........,..............,.........,...181
Contents ix
4.6
Competitors, Suppliers, and Customers
.....................................182
Appendix
....................................................................................184
5
Gatekeepers
........................................................................................187
5.1
The Demand for Gatekeepers
.....................................................187
5.2
Analysts
......................................................................................191
5.2.1
Background
.....................................................................192
5.2.2
Decision Making and Incentives
.....................................196
5.2.3
Analysts in the TWENTY-FIRST Century
.....................205
5.2.4
Meeting or Beating Expectations—MBE
......................207
5.3
Governance
—
Ownership
...........................................................220
5.3.1
A Definition and the Framework of U.S.
Corporate Governance
....................................................220
5.3.2
Shareholders
....................................................................223
5.3.3
The Importance of Earnings
............................................231
5.3.4
Earnings Management
.....................................................234
5.4.
Governance
—
the Board of Directors
.........................................236
5.4.1
Introduction
.....................................................................236
5.4.2
Board Characteristics
......................................................242
5.5
Auditors
......................................................................................263
5.5.1
The Institutional Setting of the Relationships
Between Auditors and Management Before SOX
..........264
5.5.2
Earnings Management
.....................................................277
5.6
The Press
....................................................................................281
Part3
.......................................................................................................285
The Demand for Theory
.....................................................................287
The Plan of Part
3...............................................................................289
Capital Markets
..............................................................................289
Governance
.....................................................................................290
Product and Factor Markets
............................................................291
The Legal/Political/Regulatory System
..........................................291
6
Truth-Telling
......................................................................................293
6.1
Capital Markets
..........................................................................293
6.1.1
The Disclosure Principle
.................................................295
6.1.2
Signaling Equilibria
........................................................296
6.1.3
Signal Jamming
...............................................................298
6.1.4
Randomized Strategies
....................................................299
6.2
Governance
.................................................................................301
6.3
Product/Factor Markets
..............................................................305
6.3.1
Credibility as a Valuable Asset
.......................................306
6.3.2
Tacit Cooperation Among Firms
....................................308
6.3.3
Multiple Audiences Exert Conflicting Pressures
............309
Contents
6.4 Regulation...................................................................................
6.4.1 The Financial Reports Insurance
Setting
........................312
Appendix:
The Disclosure Principle...........................................
314
7
Smoothing
...........................................................................................317
7.1 Capital
Markets
...........................................................................319
7.1.1
The Stock Market
............................................................319
7.1.2
The Banking System
.......................................................325
7.2
Governance
.................................................................................328
7.2.1
Real Smoothing
...............................................................329
7.2.2
Artificial Smoothing
........................................................332
7.3
Product Market Competition
......................................................333
7.4
Regulation
...................................................................................335
Appendix: Artificial Smoothing Motivated by Consumption
Smoothing
..................................................................................336
7.5.1
The Game
........................................................................336
7.5.2
Issues
...............................................................................339
8
Maximization and Minimization
.................................—.................341
8.1
Capital Market
............................................................................343
8.1.1
The Equilibrium
..............................................................345
8.1.2
The Earnings Response Coefficient
................................347
8.2
Governance
.................................................................................353
8.3
The Competitive Environment
....................................................358
8.4
Regulation
...................................................................................361
8.4.1
The Effect of Voluntary Disclosure on the ERC
When the Firm Manages Earnings
..................................361
8.4.2
The Analytical Model
......................................................361
8.4.3
The Effect of Earnings Management on the Value
ofRulelOb-5
...................................................................363
8.4.4
The Effect of Regulation on Earnings Management
.......365
8.5
Summary
.....................................................................................366
Part
4____....____.__.____________,___________,______..............369
Accruals,
.............................................................................................371
The Plan of Part
4...............................................................................375
9
The Accruals Process
___.______._____.__........__.____________377
9Л
Non-Discretionary Accruals
.......................................................377
9.1
Л
The Non-Discretionary Accruals Generation Process
.... 377
9.L2 The Statistical Properties of Accruals
.............................380
9.2
The Effect of Earnings Management on Accruals...,
..................381
9.2.1
The Statistical Properties of Managed Accruals
.....,.......382
9.3
Accruals and Cash Flows
............................................................384
Contents xi
9.3.1
Accruals Mispricing
........................................................384
9.3.2 Highlights
of the
Research..............................................385
Appendix:
Accruals When the Firm Carries Inventories
............387
The Model
..................................................................................387
Accruals
......................................................................................388
10
The Accruals Methodology
.............................................................389
10.1
The Evolution of Accruals-based Research
................................389
10.1.1 Ronen
and Sadan
(1981).................................................390
10.1.2
Healy(1985)
...................................................................394
10.1.3
DeAngelo
(1986,
1988a)
.................................................399
10.1.4
Dechow and Sloan
(1991)...............................................402
10.1.5
The Jones Model
.............................................................404
10.2
An Evaluation of the Jones Model
..............................................407
10.2.1
Unexplored Questions
.....................................................407
10.2.2
Evaluations of the Jones Model
......................................414
10.2.3
The Tests of the Efficiency of the Jones Model
..............424
11
Modifications to the Jones Model and Alternative Methodologies
.. 433
11.1
Improved Jones Models
..............................................................433
11.1.1
The Modified Jones Model
.............................................434
11.1.2
The Forward-Looking Model
..........................................437
11.1.3
The Performance-Adjusted Models
................................439
11.1.4
The Business Model: A Synthesis
..................................446
11.2
Alternative Methodologies for Detecting
Earnings Management
......................................................,..................449
11.2.1
Analysis of a Single Account
..........................................450
11.2.2
The Distributional Approach
..........................................454
11.2.3
Rounding EPS
.................................................................454
Summary and Postscript
.......................................................................457
Overview of the Book
.........................................................................457
Lessons
...............................................................................................459
Related Research
................................................................................460
Bibliography
...........................................................................................463
Index
........................................................................................................577
|
| adam_txt |
Contents
Introduction
.xiii
The Demand for Earnings Management Research
.xiv
Historical Perspective: The Milestones
.xvi
The Plan of the Book
.xviii
Acknowledgments
.xix
Parti
.1
1
The Importance of Earnings
.5
1.1
The Dual Role of Accounting
.6
1.2
The Value Relevance of Earnings
.8
1.2.1
The Costly-Contracting Approach
.10
1.2.2
The Decision-Making Approach
.15
1.2.3
The Legal-Political Approach
.19
1.3
Summary
.23
2
Definition of Earnings Management
.25
2.1
Definition
.25
2.2
The Methods to Manage Earnings
.31
2.3
Managing
GAAP
Earnings Through Pro Forma Earnings
.34
2.4
Summary
.38
Part
2.39
The Players
.41
The Sarbanes-Oxley Act
.43
The Motivation for the Sarbanes-Oxley Act
.44
Research on the Sarbanes-Oxley Act
.45
The Plan of Part
2.53
3
The Management
_57
3.1
Background
.58
3.1.1
The Role of Management in Reporting Earnings
.58
3.1.2
The Management's Objective Function
.60
viii Contents
3.2
Compensation
.
69
3.2.1
The Compensation Package
.70
3.2.2
Cash Compensation:
Salary and
Bonus
.74
3.2.3
Managing
Salary
.76
3.2.4
Managing
Bonuses
.77
3.2.5
More on Managing Cash Compensation
.80
3.2.6
Stock and Options
.80
3.2.7
Equity
Holdings
and Earnings
Management
.84
3.2.8
Options
and Earnings
Management
.86
3.2.9
Grant
Date
.87
3.2.10
Accounting Recognition.
89
3.2.11
Timing of the
Exercise
.91
3.2.12
Related Operating, Investment, and Financing
Decisions
.92
3.3
CEO Turnover
.93
3.3.1
Departure
.93
3.3.2
CEO Departure and Earnings Management
.96
3.3.3
The Incoming CEO
.99
3.4
Insider Trading
.101
3.4.1
Insider Trading and Earnings Management
.108
3.5
Management Buyouts
.110
4
Users
.113
4.1
Shareholders
.114
4.1.1
The Price-Setting Process
.115
4.1.2
The Impact of Earnings on the Share Price
.116
4.1.3
The Effect of Earnings Management
on Shareholders' Information
.116
4.1.4
When Does the Market Learn about Non-neutral
Earnings Management?
.121
4.2
Earnings-Management Events
.135
4.2.1
Benchmark Beating
.135
4.2.2
Equity Issues and New Listings
.145
4.2.3
Mergers and Stock-for-Stock Acquisitions
.153
43
Bondholders and other Creditors
.,.156
4.3.1
Background
.156
4.3.2
The Importance of Earnings to Debt Contracts
.159
4.3.3
Earnings Management and Debt Contracts
.161
4.4
Regulators
.171
4.4.1
Tax Expense and Deferred Taxes
.173
4.4.2
Regulated Industries: Insurance Companies
and Banks
.178
4.5
Employees
.,.,.,.,.,.,.181
Contents ix
4.6
Competitors, Suppliers, and Customers
.182
Appendix
.184
5
Gatekeepers
.187
5.1
The Demand for Gatekeepers
.187
5.2
Analysts
.191
5.2.1
Background
.192
5.2.2
Decision Making and Incentives
.196
5.2.3
Analysts in the TWENTY-FIRST Century
.205
5.2.4
Meeting or Beating Expectations—MBE
.207
5.3
Governance
—
Ownership
.220
5.3.1
A Definition and the Framework of U.S.
Corporate Governance
.220
5.3.2
Shareholders
.223
5.3.3
The Importance of Earnings
.231
5.3.4
Earnings Management
.234
5.4.
Governance
—
the Board of Directors
.236
5.4.1
Introduction
.236
5.4.2
Board Characteristics
.242
5.5
Auditors
.263
5.5.1
The Institutional Setting of the Relationships
Between Auditors and Management Before SOX
.264
5.5.2
Earnings Management
.277
5.6
The Press
.281
Part3
.285
The Demand for Theory
.287
The Plan of Part
3.289
Capital Markets
.289
Governance
.290
Product and Factor Markets
.291
The Legal/Political/Regulatory System
.291
6
Truth-Telling
.293
6.1
Capital Markets
.293
6.1.1
The Disclosure Principle
.295
6.1.2
Signaling Equilibria
.296
6.1.3
Signal Jamming
.298
6.1.4
Randomized Strategies
.299
6.2
Governance
.301
6.3
Product/Factor Markets
.305
6.3.1
Credibility as a Valuable Asset
.306
6.3.2
Tacit Cooperation Among Firms
.308
6.3.3
Multiple Audiences Exert Conflicting Pressures
.309
Contents
6.4 Regulation.
6.4.1 The Financial Reports Insurance
Setting
.312
Appendix:
The Disclosure Principle.
314
7
Smoothing
.317
7.1 Capital
Markets
.319
7.1.1
The Stock Market
.319
7.1.2
The Banking System
.325
7.2
Governance
.328
7.2.1
Real Smoothing
.329
7.2.2
Artificial Smoothing
.332
7.3
Product Market Competition
.333
7.4
Regulation
.335
Appendix: Artificial Smoothing Motivated by Consumption
Smoothing
.336
7.5.1
The Game
.336
7.5.2
Issues
.339
8
Maximization and Minimization
.—.341
8.1
Capital Market
.343
8.1.1
The Equilibrium
.345
8.1.2
The Earnings Response Coefficient
.347
8.2
Governance
.353
8.3
The Competitive Environment
.358
8.4
Regulation
.361
8.4.1
The Effect of Voluntary Disclosure on the ERC
When the Firm Manages Earnings
.361
8.4.2
The Analytical Model
.361
8.4.3
The Effect of Earnings Management on the Value
ofRulelOb-5
.363
8.4.4
The Effect of Regulation on Earnings Management
.365
8.5
Summary
.366
Part
4_._._._,_,_.369
Accruals,
.371
The Plan of Part
4.375
9
The Accruals Process
_._._._._._377
9Л
Non-Discretionary Accruals
.377
9.1
Л
The Non-Discretionary Accruals Generation Process
. 377
9.L2 The Statistical Properties of Accruals
.380
9.2
The Effect of Earnings Management on Accruals.,
.381
9.2.1
The Statistical Properties of Managed Accruals
.,.382
9.3
Accruals and Cash Flows
.384
Contents xi
9.3.1
Accruals Mispricing
.384
9.3.2 Highlights
of the
Research.385
Appendix:
Accruals When the Firm Carries Inventories
.387
The Model
.387
Accruals
.388
10
The Accruals Methodology
.389
10.1
The Evolution of Accruals-based Research
.389
10.1.1 Ronen
and Sadan
(1981).390
10.1.2
Healy(1985)
.394
10.1.3
DeAngelo
(1986,
1988a)
.399
10.1.4
Dechow and Sloan
(1991).402
10.1.5
The Jones Model
.404
10.2
An Evaluation of the Jones Model
.407
10.2.1
Unexplored Questions
.407
10.2.2
Evaluations of the Jones Model
.414
10.2.3
The Tests of the Efficiency of the Jones Model
.424
11
Modifications to the Jones Model and Alternative Methodologies
. 433
11.1
Improved Jones Models
.433
11.1.1
The Modified Jones Model
.434
11.1.2
The Forward-Looking Model
.437
11.1.3
The Performance-Adjusted Models
.439
11.1.4
The Business Model: A Synthesis
.446
11.2
Alternative Methodologies for Detecting
Earnings Management
.,.449
11.2.1
Analysis of a Single Account
.450
11.2.2
The Distributional Approach
.454
11.2.3
Rounding EPS
.454
Summary and Postscript
.457
Overview of the Book
.457
Lessons
.459
Related Research
.460
Bibliography
.463
Index
.577 |
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| any_adam_object_boolean | 1 |
| author | Ronen, Joshua Yaari, Varda Lewinstein |
| author_facet | Ronen, Joshua Yaari, Varda Lewinstein |
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| dewey-raw | 658.1554 |
| dewey-search | 658.1554 |
| dewey-sort | 3658.1554 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV021556277 |
| illustrated | Illustrated |
| index_date | 2024-07-02T14:33:11Z |
| indexdate | 2024-07-09T20:38:33Z |
| institution | BVB |
| isbn | 0387257691 9780387257693 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014772283 |
| oclc_num | 191241275 |
| open_access_boolean | |
| owner | DE-91 DE-BY-TUM DE-355 DE-BY-UBR DE-12 DE-703 DE-384 DE-522 |
| owner_facet | DE-91 DE-BY-TUM DE-355 DE-BY-UBR DE-12 DE-703 DE-384 DE-522 |
| physical | XX, 581 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Springer |
| record_format | marc |
| series | Springer series in accounting scholarship |
| series2 | Springer series in accounting scholarship |
| spelling | Ronen, Joshua Verfasser aut Earnings management emerging insights in theory, practice , and research Joshua Ronen and Varda (Lewinstein) Yaari New York Springer 2008 XX, 581 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Springer series in accounting scholarship [3] Literaturverz. S. [463] - 575 Corporate profits Corporations Accounting Corporations Finance Unternehmen (DE-588)4061963-1 gnd rswk-swf Profit (DE-588)4130631-4 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzierung (DE-588)4017182-6 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Profit (DE-588)4130631-4 s Finanzierung (DE-588)4017182-6 s Rechnungswesen (DE-588)4048732-5 s DE-604 Yaari, Varda Lewinstein Verfasser aut Erscheint auch als Online-Ausgabe 978-0-387-25771-6 Springer series in accounting scholarship [3] (DE-604)BV021556275 3 text/html http://deposit.dnb.de/cgi-bin/dokserv?id=2737938&prov=M&dok_var=1&dok_ext=htm Inhaltstext Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014772283&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ronen, Joshua Yaari, Varda Lewinstein Earnings management emerging insights in theory, practice , and research Springer series in accounting scholarship Corporate profits Corporations Accounting Corporations Finance Unternehmen (DE-588)4061963-1 gnd Profit (DE-588)4130631-4 gnd Rechnungswesen (DE-588)4048732-5 gnd Finanzierung (DE-588)4017182-6 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4130631-4 (DE-588)4048732-5 (DE-588)4017182-6 |
| title | Earnings management emerging insights in theory, practice , and research |
| title_auth | Earnings management emerging insights in theory, practice , and research |
| title_exact_search | Earnings management emerging insights in theory, practice , and research |
| title_exact_search_txtP | Earnings management emerging insights in theory, practice , and research |
| title_full | Earnings management emerging insights in theory, practice , and research Joshua Ronen and Varda (Lewinstein) Yaari |
| title_fullStr | Earnings management emerging insights in theory, practice , and research Joshua Ronen and Varda (Lewinstein) Yaari |
| title_full_unstemmed | Earnings management emerging insights in theory, practice , and research Joshua Ronen and Varda (Lewinstein) Yaari |
| title_short | Earnings management |
| title_sort | earnings management emerging insights in theory practice and research |
| title_sub | emerging insights in theory, practice , and research |
| topic | Corporate profits Corporations Accounting Corporations Finance Unternehmen (DE-588)4061963-1 gnd Profit (DE-588)4130631-4 gnd Rechnungswesen (DE-588)4048732-5 gnd Finanzierung (DE-588)4017182-6 gnd |
| topic_facet | Corporate profits Corporations Accounting Corporations Finance Unternehmen Profit Rechnungswesen Finanzierung |
| url | http://deposit.dnb.de/cgi-bin/dokserv?id=2737938&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014772283&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021556275 |
| work_keys_str_mv | AT ronenjoshua earningsmanagementemerginginsightsintheorypracticeandresearch AT yaarivardalewinstein earningsmanagementemerginginsightsintheorypracticeandresearch |