Earnings management and corporate finance: the importance of transparent financial reporting

Table of contents:
List of figures

List of tables

List of contributors

Chapter 1

Dissecting earnings management strategies: why, how and when?

Marzena Remlein, Joanna Lizińska and Leszek Czapiewski

Chapter 2

Long-term earnings management based on fixed assets

Marzena Remlein and Dawid Obrzeżgiewicz

Chapter 3

Creative accounting or earnings management via current assets?

Marzena Remlein and Dawid Obrzeżgiewicz

Chapter 4

Provisions – a small accounting lie in earnings management

Marzena Remlein and Artur Jastrzębowski

Chapter 5

Taxation: an important tool of earnings management

Marta Kluzek

Chapter 6

Real earnings management possibilities for managers

Marzena Remlein and Artur Jastrzębowski

Chapter 7

Impression management and transparent reporting

Katarzyna Czajkowska and Marzena Remlein

Chapter 8

Earnings informativeness during macroeconomic turbulence

Leszek Czapiewski and Joanna Lizińska

Chapter 9

Profit thresholds and earnings management

Joanna Lizińska and Leszek Czapiewski

Chapter 10

Cash holdings and transparency of financial reports

Józefa Gryko, Leszek Czapiewski and Joanna Lizińska

Chapter 11

Does auditing expertise enhance financial reporting quality?

Katarzyna Czajkowska, Joanna Lizińska and Leszek Czapiewski

Chapter 12

Discovering the relationship between financing and earnings management

Joanna Lizińska, Józefa Gryko and Leszek Czapiewski

Chapter 13

Company financial distress and earnings manipulation

Dorota Wiśniewska, Leszek Czapiewski and Joanna Lizińska
[https://www.routledge.com/Earnings-Management-and-Corporate-Finance-The-Importance-of-Transparent-Financial-Reporting/Lizinska-Remlein-Czapiewski/p/book/9781032615424?srsltid=AfmBOoqmakPb1Po9a_raNuREa9JTy0oCpzd3gzuDvxMuVXRQOa0V8HIE]

In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely discusses practical earnings management methods within the accounting and taxation realms. It is supported by extensive international evidence linking informativeness of financial reports to companies’ financial decisions.

Delving into the earnings management process, this book provides profound insights into how profits can be influenced through accounting choices and real business transactions. Real-life case studies will undoubtedly facilitate the understanding of accounting and taxation methods. Additionally, it unravels key elements of corporate finance puzzles related to the transparency of financial reports, including the macroeconomic environment, profit thresholds, cash management, audit quality, financing decisions, and financial health. With broad empirical evidence from various European countries, it multidimensionally explores the important link between the quality of information in financial statements and trade-offs behind financial decisions.

The book serves as a valuable reference for international researchers in corporate finance, accounting, and corporate governance. It is also a powerful tool for business practitioners, including owners, lenders, auditors, regulatory and professional bodies, business partners, or other market participants. For those seeking the latest insights on earnings management, those producing or assessing accounting information, and those using financial reports in their research or business practice, this book is a must-read.

(https://www.routledge.com/Earnings-Management-and-Corporate-Finance-The-Importance-of-Transparent-Financial-Reporting/Lizinska-Remlein-Czapiewski/p/book/9781032615424?srsltid=AfmBOoqmakPb1Po9a_raNuREa9JTy0oCpzd3gzuDvxMuVXRQOa0V8HIE)