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 colleagues in the academic community.
Riahi-Belkaoui argues that the interest in earnings and its related issues of measurement, determination, management, and usefulness stems from three factors: 1) the crucial importance of earnings as the shareholders' share of the corporation's wealth; 2) the reliance of investors and users on earnings and the transformation of earnings for resource allocation decision making; and 3), the direct association between the efficiency of the capital markets and timely provision of earnings data. Each chapter identifies the nature of the issues surrounding the concept of earnings and presents empirical evidence that can be used to make enlightened corporate decisions or to aid in the development of public policy.
eBook - PDF
Earnings Measurement, Determination, Management, and Usefulness
An Empirical Approach
- 200 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
Earnings Measurement, Determination, Management, and Usefulness
An Empirical Approach
Table of contents
- Contents
- 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
- 9 Accrual Accounting and Cash Accounting: Relative Merits of Derived Accounting Indicator Numbers
- 10 Cash Flow, Earnings, and Corporate Control
- 11 The Information Content of Value Added, Earnings, and Cash Flow: U.S. Evidence
- 12 Earnings-Returns Relation versus Net-Value-Added-Returns Relation: The Case for a Nonlinear Specification
- 13 Accrual Accounting, Modified Cash Basis of Accounting, and Loan Decision: An Experiment in Functional Fixation
- Index
Frequently asked questions
Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription
No, books cannot be downloaded as external files, such as PDFs, for use outside of Perlego. However, you can download books within the Perlego app for offline reading on mobile or tablet. Learn how to download books offline
Perlego offers two plans: Essential and Complete
- Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
- Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.5M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1.5 million books across 990+ topics, we’ve got you covered! Learn about our mission
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more about Read Aloud
Yes! You can use the Perlego app on both iOS and Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app
Yes, you can access Earnings Measurement, Determination, Management, and Usefulness by Ahmed Riahi-Belkaoui in PDF and/or ePUB format, as well as other popular books in Business & Business General. We have over 1.5 million books available in our catalogue for you to explore.