<p>EARNINGS MANAGEMENT<br/>Emerging Insights in Theory, Practice, and Research<br/>Joshua Ronen<br/>New York University<br/>and<br/>Varda (Lewinstein) Yaari<br/>Morgan State University<br/>Contents<br/><br/>Part 1...........................................................................................................1<br/>1 The Importance of Earnings.................................................................5<br/>1.3 Summary.......................................................................................23<br/>2 Definition of Earnings Management ..................................................25<br/>3 The Management .................................................................................57<br/>4 Users ....................................................................................................113<br/>5 Gatekeepers ........................................................................................187<br/>6 Truth-Telling......................................................................................293<br/>7 Smoothing ...........................................................................................317<br/>8 Maximization and Minimization ......................................................341<br/>9 The Accruals Process .........................................................................377<br/>10 The Accruals Methodology .............................................................389<br/>11 Modifications to the Jones Model and Alternative Methodologies .. 433<br/>[UserCP=30][/UserCP]</p>

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