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Detecting Earnings Management Paperback – Nov 18 2003


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From the Back Cover

ESSENTIAL TOOLS AND STRATEGIES FOR DETECTING MANIPULATION.

As recent corporate scandals prove, corrupt companies canmaintain a façade of financial success through manipulationand fraud almost to the day they file for bankruptcy. Fortunately,tools exists to detect aggressive earnings management.

This timely book reviews the current environment, explains thetools that can be used to detect a manipulative financialenvironment, and introduces techniques for recasting financialinformation to get a truer economic picture. Brief cases reflectinga variety of companies provide a feel for evaluating public dataand how earning management potential can be analyzed. In addition,an appendix features a complete earnings management detectionchecklist that can be used to conduct a thorough analysis of anycorporation.

Detecting Earning Management will help readers:

  • Identify the incentive of management to manipulate earning topromote their own short-term interests.
  • Evaluate the effectiveness of corporate governance to limitshort-term manipulation and promote long-term success.
  • Consider whether recent regulations, such as Sarbanes-Oxley,will limit future abuse.
  • Review the major fraud techniques used in the recent andnot-so-recent scandals.
  • Identify the potential areas of manipulation and other sourcesof distortion and develop appropriate detection strategies.
  • Understand the challenging areas that can distort financialreality such as acquisitions, derivatives, and special purposeentities.

About the Author

Gary Giroux is Shelton Professor of Accounting at TexasA&M University. He received his Ph.D. from Texas TechUniversity and has been at Texas A&M for about twenty-fiveyears. He teaches financial analysis and other financial andgovernmental courses in the undergraduate program. He also teachesresearch methods in the Ph.D. program.
Dr. Giroux has published over fifty articles, includingpublications in Accounting Review, Journal of AccountingResearch, Accounting, Organizations and Society, Journal ofAccounting and Public Policy, and numerous other journals. Heis the author of three earlier books, including Dollars &Scholars, Scribes & Bribes: The Story of Accounting andFinancial Analysis: A User Approach. His primary researchareas are governmental and financial accounting. He also isinterested in accounting and business history.
He has a number of outside interests, including collecting revenuedocuments and stamps, reading, golf, and scuba diving. He and hiswife Naomi travel regularly, in part based on internationalresearch projects and presentations.

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Amazon.com: 1 review
Detecting Earnings Management Sept. 30 2009
By John W. Taylor - Published on Amazon.com
Format: Paperback Verified Purchase
"Detect Earnings Management" by Gary Giroux was written four years ago after the extensive corporate fraud and bankruptcies that followed the tech bubble, but it is quite applicable to today. Mr. Giroux provides statistics on how much financial restatements and accounting irregularities have increased over the last 20-30 years. The book provides detailed analysis of previously reported issues and also arms the reader with extensive qualitative and quantitative tools to better understand and detect earnings management, manipulation, smoothing, etc. I recommend this book to anyone who conducts financial analysis or research into earnings management.

John W. Taylor
Tiarta LLC
[...]


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