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" Earnings measurement, determination, management, and usefulness : "
Ahmed Riahi-Belkaoui.
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BL
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| Record Number
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965992
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b720362
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| Main Entry
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Riahi-Belkaoui, Ahmed,1943-
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| Title & Author
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Earnings measurement, determination, management, and usefulness : : an empirical approach /\ Ahmed Riahi-Belkaoui.
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| Publication Statement
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Westport, Conn. :: Quorum,, 1999.
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| Page. NO
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1 online resource (xvi, 184 pages)
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| ISBN
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0313388601
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: 9780313388606
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1567203302
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9781567203301
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Includes bibliographical references and index.
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| Contents
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List of Exhibits; Introduction; 1 The Income Statement; 2 Earnings Measurement and Price Level Changes; 3 Earnings Determination following Wealth Measurement; 4 Contextual Accruals and Cash Flow Based Valuation Models: Impact of Multinationality and Reputation; 5 Multinationality and Earnings Management; 6 Earnings Management and Reputation Building; 7 The Smoothing of Income Numbers: Some Empirical Evidence on Systematic Differences between Core and Periphery Industrial Sectors; 8 The Relevance of Earnings Levels versus Earnings Changes as an Explanatory Variable for Returns.
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| Abstract
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Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be smoothed, for example.) A succinct, penetrating, illuminating treatment of earnings in general as well as its particulars, the book will be especially useful to upper management and accounting professionals, and to their co.
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| Subject
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Accounting.
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Corporations-- Accounting.
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Financial statements.
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Accounting.
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BUSINESS ECONOMICS-- Accounting-- Financial.
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Corporations-- Accounting.
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Financial statements.
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| Dewey Classification
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657/.3
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| LC Classification
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HF5681.B2R424 1999eb
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