Rules-based and principles-based accounting standards and earnings management:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Enschede
Ipskamp
2011
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Beschreibung: | 237 S. graph. Darst. |
| ISBN: | 9789090259710 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV039156737 | ||
| 003 | DE-604 | ||
| 005 | 20120807 | ||
| 007 | t | ||
| 008 | 110725s2011 d||| m||| 00||| eng d | ||
| 020 | |a 9789090259710 |9 978-90-9025971-0 | ||
| 035 | |a (OCoLC)745521582 | ||
| 035 | |a (DE-599)GBV656411384 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-703 | ||
| 084 | |a QP 822 |0 (DE-625)141945: |2 rvk | ||
| 100 | 1 | |a Beest, Ferdy |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Rules-based and principles-based accounting standards and earnings management |c [door Ferdy van Beest] |
| 246 | 1 | 3 | |a Rules based and principles based accounting standards and earnings management |
| 264 | 1 | |a Enschede |b Ipskamp |c 2011 | |
| 300 | |a 237 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 502 | |a Zugl.: Nijmegen, Radboud Univ., Diss., 2011 | ||
| 650 | 0 | 7 | |a Bilanzierungsgrundsätze |0 (DE-588)4069454-9 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Bilanzierungsgrundsätze |0 (DE-588)4069454-9 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | |m DE-601 |q pdf/application |u http://www.gbv.de/dms/zbw/656411384.pdf |z kostenfrei |3 Inhaltsverzeichnis | |
| 856 | 4 | 2 | |m Digitalisierung UB Bayreuth |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024174369&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-024174369 | ||
Datensatz im Suchindex
| _version_ | 1804148003459563520 |
|---|---|
| adam_text | Contents
Acknowledgements
10
Chapter
1:
Introduction
12
§ 1 :
Rules-based and principles-based accounting standards
12
§ 2:
Earnings management
15
§ 3:
Accounting standards and earnings management: Societal relevance
17
§ 4:
Accounting standards and earnings management: Scientific contribution
19
§ 5:
Thesis outline
23
Chapter
2:
Theory and hypotheses
26
§ 1 :
Introduction
26
§ 2:
Principles-Based and Rules-Based Accounting Standards
27
§2.1:
Definition
27
§ 2.2:
Intermediary types of accounting standards
30
§ 2.3:
Advantages and disadvantages of accounting standards
33
§ 3:
Earnings Management
37
§3.1:
Definition
37
§ 3.2:
Earnings management methods
39
§ 3.3:
Earnings management patterns
46
§ 4:
Incentives
47
§ 4.1 :
Incentives as moderating variables
47
§ 4.2:
Types of incentives
48
§ 5:
Accounting standards and earnings management
51
§ 6:
Hypotheses development
54
Chapter
3:
Methodology
58
§ 1:
Introduction
58
§ 2:
Research designs
58
§ 2.1 :
Role of experiment, post experimental survey and in-depth
58
interviews
§ 2.2:
Research question and contributions of methods
62
§ 3:
Experiment
65
§3.1:
Libby boxes
65
§ 3.2:
Conceptual design
71
§ 3.3:
Operational experimental design
72
§ 3.4:
Reflection on the operational experimental design: Hypotheses and
82
measurement
§ 3.5:
Execution of accounting experiment
84
§ 4:
Post experimental survey
90
§ 4.1 :
Type of survey
90
§ 4.2:
Post debriefing analysis
91
§ 4.3 :
Accounting
Standards
and earnings management
94
§ 5:
In-depth interviews
95
§ 5.1 :
Type of interview
96
§ 5.2 :
Interviewing process
97
§ 5.3:
Interview topics
98
§ 5.4:
Interviewees
100
Appendix: Pilot studies
102
Chapter
4:
Experimental results
110
§ 1:
Introduction
110
§ 2:
Research method
1
Ю
§ 2.1 :
Subject selection
110
§ 2.2 :
Experimental task
112
§ 2.3:
Experimental design
113
§ 3:
Experimental results
114
§ 3.1 :
Manipulation check questions
114
§ 3.2 :
Descriptive results
116
§ 3.3:
Hypotheses testing
118
§ 4:
Summary and Conclusions
123
§ 5:
Limitations
124
Appendix la: Snilco Case (in Dutch) including post experimental survey
126
questions
Appendix lb: Snilco Case (English) including post experimental survey
132
Appendix
2:
Accounting
standaard m.b.t.
impairment
verlies
(principles-based)
136
Appendix
3 :
Accounting
standaard
m.b.t. impairment
verlies
(rules-based)
138
Appendix
4:
Experimental results before elimination (N=
175) 140
Chapter
5:
Results post experimental survey
142
§ 1:
Introduction
142
§ 2:
Demographic data
142
§ 3:
Case related experience
144
§ 4:
Case related questions
146
§ 5:
Earnings management effects
150
§ 6:
Accounting standards and earnings management
154
§ 7:
Contribution of post experimental survey
156
§ 7.1:
Correlations of post experimental survey and earnings management
156
§ 7.2:
Hypotheses in the post experimental survey
159
§ 7.3:
Reflection on contribution post experimental survey
161
§ 8:
Summary and Conclusions
162
Appendix
165
Chapter
6:
Results in-depth
interviews
167
§ 1 :
Introduction
167
§ 2 :
Procedure and Interviewees
167
§ 3:
Verifying experimental and post experimental survey results
170
§ 4:
Other prior research
181
§ 5:
Unexposed areas
190
§ 6:
Contribution of in-depth interviews
196
§ 6.1 :
Verifying experimental and post experimental results
196
§ 6.2:
Additional prior research
197
§ 6.3:
Unexposed areas
198
§ 6.4:
Reflection on contribution in-depth interviews
199
§ 7:
Summary and conclusions
200
Appendix: Interview guide
203
Chapter
7:
Summary and Conclusions
206
§ 1 :
Rules-based and principles-based accounting standards and earnings
206
management
§ 2:
Design and Results
207
§ 3:
Contributions
213
§ 4:
Limitations and future research
215
References
219
Nederlandse Samenvatting
228
Curriculum
Vitae
237
|
| any_adam_object | 1 |
| author | Beest, Ferdy |
| author_facet | Beest, Ferdy |
| author_role | aut |
| author_sort | Beest, Ferdy |
| author_variant | f b fb |
| building | Verbundindex |
| bvnumber | BV039156737 |
| classification_rvk | QP 822 |
| ctrlnum | (OCoLC)745521582 (DE-599)GBV656411384 |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01531nam a2200361 c 4500</leader><controlfield tag="001">BV039156737</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20120807 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">110725s2011 d||| m||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789090259710</subfield><subfield code="9">978-90-9025971-0</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)745521582</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBV656411384</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 822</subfield><subfield code="0">(DE-625)141945:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Beest, Ferdy</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Rules-based and principles-based accounting standards and earnings management</subfield><subfield code="c">[door Ferdy van Beest]</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Rules based and principles based accounting standards and earnings management</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Enschede</subfield><subfield code="b">Ipskamp</subfield><subfield code="c">2011</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">237 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="a">Zugl.: Nijmegen, Radboud Univ., Diss., 2011</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bilanzierungsgrundsätze</subfield><subfield code="0">(DE-588)4069454-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Bilanzierungsgrundsätze</subfield><subfield code="0">(DE-588)4069454-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2=" "><subfield code="m">DE-601</subfield><subfield code="q">pdf/application</subfield><subfield code="u">http://www.gbv.de/dms/zbw/656411384.pdf</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Bayreuth</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024174369&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-024174369</subfield></datafield></record></collection> |
| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV039156737 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:00:13Z |
| institution | BVB |
| isbn | 9789090259710 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024174369 |
| oclc_num | 745521582 |
| open_access_boolean | 1 |
| owner | DE-703 |
| owner_facet | DE-703 |
| physical | 237 S. graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Ipskamp |
| record_format | marc |
| spelling | Beest, Ferdy Verfasser aut Rules-based and principles-based accounting standards and earnings management [door Ferdy van Beest] Rules based and principles based accounting standards and earnings management Enschede Ipskamp 2011 237 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Zugl.: Nijmegen, Radboud Univ., Diss., 2011 Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Bilanzierungsgrundsätze (DE-588)4069454-9 s DE-604 DE-601 pdf/application http://www.gbv.de/dms/zbw/656411384.pdf kostenfrei Inhaltsverzeichnis Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024174369&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Beest, Ferdy Rules-based and principles-based accounting standards and earnings management Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| subject_GND | (DE-588)4069454-9 (DE-588)4113937-9 |
| title | Rules-based and principles-based accounting standards and earnings management |
| title_alt | Rules based and principles based accounting standards and earnings management |
| title_auth | Rules-based and principles-based accounting standards and earnings management |
| title_exact_search | Rules-based and principles-based accounting standards and earnings management |
| title_full | Rules-based and principles-based accounting standards and earnings management [door Ferdy van Beest] |
| title_fullStr | Rules-based and principles-based accounting standards and earnings management [door Ferdy van Beest] |
| title_full_unstemmed | Rules-based and principles-based accounting standards and earnings management [door Ferdy van Beest] |
| title_short | Rules-based and principles-based accounting standards and earnings management |
| title_sort | rules based and principles based accounting standards and earnings management |
| topic | Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| topic_facet | Bilanzierungsgrundsätze Hochschulschrift |
| url | http://www.gbv.de/dms/zbw/656411384.pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024174369&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT beestferdy rulesbasedandprinciplesbasedaccountingstandardsandearningsmanagement |
Es ist kein Print-Exemplar vorhanden.
Inhaltsverzeichnis