{"product_id":"creative-accounting-a-legal-approach-to-earnings-management-von-eu-jin-teo-sarah-hinchliffe","title":"'Creative Accounting': A Legal Approach to Earnings Management","description":"\u003cp\u003ePerformance-based remuneration theoretically is an effective way of aligning the interests of company management with those of shareholders. However, ¿earnings management¿ is a phenomenon that has been well-documented by accounting researchers. Empirical studies suggest that corporate officers who are subject to performance-based remuneration may manage company accounting figures to improve their remuneration. In a pre-International Financial Reporting Standards context, this work contends that such practices are inconsistent with the duties of loyalty to which these officers are subject, and concludes by identifying a corporate governance role for legal advisers in light of such conduct.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783659778803\"\u003e\u003ch3\u003e\u003c\/h3\u003e\u003c\/div\u003e","brand":"Libri","offers":[{"title":"Softcover - 9783659778803","offer_id":39449587056733,"sku":"9783659778803","price":28.9,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/f256a418-afbe-4317-bb39-35ccc3b78ee9.jpg?v=1774680925","url":"https:\/\/shop.autorenwelt.de\/products\/creative-accounting-a-legal-approach-to-earnings-management-von-eu-jin-teo-sarah-hinchliffe","provider":"Autorenwelt Shop","version":"1.0","type":"link"}