EARNINGS MANAGEMENT
Emerging Insights in Theory, Practice, and Research
Joshua Ronen
New York University
and
Varda (Lewinstein) Yaari
Morgan State University
Contents

Part 1...........................................................................................................1
1 The Importance of Earnings.................................................................5
1.3 Summary.......................................................................................23
2 Definition of Earnings Management ..................................................25
3 The Management .................................................................................57
4 Users ....................................................................................................113
5 Gatekeepers ........................................................................................187
6 Truth-Telling......................................................................................293
7 Smoothing ...........................................................................................317
8 Maximization and Minimization ......................................................341
9 The Accruals Process .........................................................................377
10 The Accruals Methodology .............................................................389
11 Modifications to the Jones Model and Alternative Methodologies .. 433
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