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Forward-Looking Information Disclosures, Earnings Management Practices
Angielski
161 b
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Forward-Looking Information Disclosure (FLID) is considered as one of the monitoring tools that controls managers' opportunistic behavior and allows investors to assess a firm's future performance and improve their ability to make rational investment decisions. In addition, FLID is a mechanism to provide more information to investors and other stakeholders through formal and informal channels, and is widely perceived as a feature of an efficient capital market. On the other hand, Earnings Management (EM) is an accounting process that managers adopt to manipulate the earnings of the company through accounting choices and discretionary accruals. Over the last two decades, a considerable amount of literature has investigated the nuances of how managers manage earnings to alter financial reports. This book, therefore, contributes to knowledge by shedding light on the relationship between the level of FLID and EM practices. It also provides new evidence about the effect of CEO's personal characteristics on both decisions.
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