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This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement. The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm’s current and future performance, or a distorting disclosure to mislead the firm’s true performance. The intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting. Elisa Menicucci is an Assistant Professor of Business Administration at the Department of Business Studies, University of Roma Tre, Rome, Italy. Her research focuses on accounting, business valuation, and integrated reporting, and she is also involved in editorial and review activities for various international journals. Elisa is a chartered accountant and auditor, and also provides consultancy services, mainly in the areas of accounting, auditing, and business valuation for financial institutions and companies.

Earnings management. --- Financial statements. --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Creative accounting --- Managed earnings --- Management, Earnings --- Accounting. --- Financial Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business

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This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

Earnings management. --- Creative accounting --- Managed earnings --- Management, Earnings --- Business. --- Accounting. --- Bookkeeping. --- Corporations --- Banks and banking. --- Capital market. --- Business and Management. --- Accounting/Auditing. --- Capital Markets. --- Corporate Finance. --- Banking. --- Finance. --- Corporations-Finance. --- Agricultural banks --- Banking --- Banking industry --- Commercial banks --- Depository institutions --- Finance --- Financial institutions --- Money --- Capital markets --- Market, Capital --- Loans --- Money market --- Securities --- Crowding out (Economics) --- Efficient market theory --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Financial accounting --- Business --- Bookkeeping --- Accounting --- Bookkeeping . --- Corporations—Finance. --- Double entry bookkeeping --- Business education

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A compelling argument for solving the global climate crisis through local partnerships and experimentationGlobal climate diplomacy—from the Kyoto Protocol to the Paris Agreement—is not working. Despite decades of sustained negotiations by world leaders, the climate crisis continues to worsen. The solution is within our grasp—but we will not achieve it through top-down global treaties or grand bargains among nations.Charles Sabel and David Victor explain why the profound transformations needed for deep cuts in emissions must arise locally, with government and business working together to experiment with new technologies, quickly learn the best solutions, and spread that information globally. Sabel and Victor show how some of the most iconic successes in environmental policy were products of this experimentalist approach to problem solving, such as the Montreal Protocol on the ozone layer, the rise of electric vehicles, and Europe’s success in controlling water pollution. They argue that the Paris Agreement is at best an umbrella under which local experimentation can push the technological frontier and help societies around the world learn how to deploy the technologies and policies needed to tackle this daunting global problem.A visionary book that fundamentally reorients our thinking about the climate crisis, Fixing the Climate is a road map to institutional design that can finally lead to self-sustaining reductions in emissions that years of global diplomacy have failed to deliver. "Solving the global climate crisis through local partnerships and experimentation Global climate diplomacy--from the Kyoto Protocol to the Paris Agreement--is not working. Despite decades of sustained negotiations by world leaders, the climate crisis continues to worsen. The solution is within our grasp--but we will not achieve it through top-down global treaties or grand bargains among nations. Charles Sabel and David Victor explain why the profound transformations needed for deep cuts in emissions must arise locally, with government and business working together to experiment with new technologies, quickly learn the best solutions, and spread that information globally. Sabel and Victor show how some of the most iconic successes in environmental policy were products of this experimentalist approach to problem solving, such as the Montreal Protocol on the ozone layer, the rise of electric vehicles, and Europe's success in controlling water pollution. They argue that the Paris Agreement is at best an umbrella under which local experimentation can push the technological frontier and help societies around the world learn how to deploy the technologies and policies needed to tackle this daunting global problem. A visionary book that fundamentally reorients our thinking about the climate crisis, Fixing the Climate is a road map to institutional design that can finally lead to self-sustaining reductions in emissions that years of global diplomacy have failed to deliver." -- Publisher

Environmental policy --- Climatic changes --- environmental policy. --- climate change. --- international cooperation. --- pollution control measures. --- environmental impact. --- environmental protection. --- Kyoto Protocol. --- Il-Protokoll ta' Kyoto --- Protocole de Kyoto --- Kjótsky protokol --- Kyotski protokol --- Kioton pöytäkirja --- Protocolo de Quioto --- Protokolli i Kiotos --- Протокол од Кјото --- Kjótský protokol --- Prótacal Kyoto --- Kioto protokols --- Protocol van Kyoto --- Kyoto Protocol --- Kyoto protokoll --- Kyotoprotokollen --- πρωτόκολλο του Κυότο --- Protocolul de la Kyoto --- Kiotói Jegyzőkönyv --- Protocolo de Kyoto --- Kioto protokolas --- Протокол от Киото --- Kyotoprotokollet --- Protocollo di Kyoto --- Kjotski protokol --- protokół z Kioto --- Protocol van Kyoto bij het Raamverdrag van de Verenigde Naties inzake klimaatverandering --- Kjotski protokol k Okvirni konvenciji Združenih narodov o spremembi podnebja --- Kyotoprotokollet till Förenta nationernas ramkonvention om klimatförändringar --- Protocolo de Quioto à Convenção-Quadro das Nações Unidas sobre as Alterações Climáticas --- Kyotoprotokollet till FN:s klimatkonvention --- Kjótský protokol k Rámcové úmluvě Organizace spojených národů o změně klimatu --- Kiotói Jegyzőkönyv az Egyesült Nemzetek Éghajlat-változási Keretegyezményéhez --- Kyoto Protocol to the United Nations Framework Convention on Climate Change --- Protocolul de la Kyoto la Convenţia-cadru a Organizaţiei Naţiunilor Unite asupra schimbărilor climatice --- Protokol iz Kyota --- Kyotoprotokollen til De Forenede Nationers rammekonvention om klimaændringer --- Kjótsky protokol k Rámcovému dohovoru Organizácie Spojených národov o zmene klímy --- Protocollo di Kyoto alla convenzione quadro delle Nazioni Unite sui cambiamenti climatici --- πρωτόκολλο του Κιότο στη Σύμβαση-πλαίσιο των Ηνωμένων Εθνών για την αλλαγή του κλίματος --- Protokolli i Kiotos i Konventës Kuadër të Kombeve të Bashkuara për Ndryshimin e Klimës --- ilmastonmuutosta koskevan Yhdistyneiden Kansakuntien puitesopimuksen Kioton pöytäkirja --- Protokoll ta' Kjoto għall-Konvenzjoni Qafas tan-Nazzjonijiet Uniti dwar it-Tibdil fil-Klima --- Prótacal Kiótó a ghabhann le Coinbhinsiún Creatlaí na Náisiún Aontaithe ar an Athrú Aeráide --- ÜRO kliimamuutuste raamkonventsiooni Kyoto protokoll --- Apvienoto Nāciju Organizācijas Vispārējās konvencijas par klimata pārmaiņām Kioto protokols --- Jungtinių Tautų bendrosios klimato kaitos konvencijos Kioto protokolas --- Kyotoprotocol --- Protocole de Kyoto à la Convention-cadre des Nations unies sur les changements climatiques --- protokół z Kioto do Ramowej konwencji Narodów Zjednoczonych w sprawie zmian klimatu --- Protokoll von Kyoto zum Rahmenübereinkommen der Vereinten Nationen über Klimaänderungen --- Protocolo de Kyoto a la Convención Marco de las Naciones Unidas sobre el Cambio Climático --- ochrona środowiska --- προστασία του περιβάλλοντος --- keskkonnakaitse --- varstvo okolja --- protección del medio ambiente --- опазване на околната среда --- ympäristönsuojelu --- miljöskydd --- protecția mediului înconjurător --- vides aizsardzība --- mbrojtje e mjedisit --- cosaint an chomhshaoil --- Umweltschutz --- környezetvédelem --- protection de l'environnement --- milieubescherming --- aplinkos apsauga --- miljøbeskyttelse --- заштита на животната средина --- zaštita okoliša --- ochrana životného prostredia --- protezione dell'ambiente --- заштита животне средине --- proteção do ambiente --- protezzjoni ambjentali --- ochrana životního prostředí --- keskkonna säilitamine --- sauvegarde de l'environnement --- Naturschutz --- ochrana prírody --- protezione del patrimonio ambientale --- protecção do ambiente --- dabas aizsardzība --- konservim i natyrës --- proteção da natureza --- miljøbevarelse --- protection of nature --- protection de la nature --- očuvanje okoliša --- protección de la naturaleza --- tutela dell'ambiente --- a természeti környezet megőrzése --- naturskydd --- gamtosauga --- еколог --- заштита на природата --- conservation de la nature --- ruajtje e mjedisit --- natuurbehoud --- salvaguarda do ambiente --- gamtos apsauga --- miljövård --- διατήρηση του φυσικού περιβάλλοντος --- διαφύλαξη του περιβάλλοντος --- looduskaitse --- nature protection --- conservación del medio ambiente --- медиуми на животната средина --- a természet megőrzése --- προστασία της φύσης --- zachování životního prostředí --- luonnonsuojelu --- conservación de la naturaleza --- aplinkosauga --- természetmegőrzés --- conservation of nature --- protecția naturii --- екологист --- conservarea naturii --- vides saglabāšana --- természetvédelem --- bevarande av natur --- naturbeskyttelse --- Erhaltung der Natur --- preservation of the environment --- salvaguardia dell'ambiente --- ochrana/zachovanie prírody --- mbrojtje e natyrës --- conservação da natureza --- protezione della natura --- ochrana/zachovanie životného prostredia --- difesa dell'ambiente --- beskyttelse af naturen --- tutela ambientale ed ecologica --- zaštita prirode --- заштита околине --- naturvård --- dabas saglabāšana --- natuurbescherming --- Erhaltung der Umwelt --- difesa della natura --- prírodná ochrana --- udržení životního prostředí --- protezione ambientale --- zachování přírody --- ochrana přírody --- tutela del patrimonio naturale --- behoud van het milieu --- vliv na životní prostředí --- invloed op het milieu --- impatt ambjentali --- tionchar ar an gcomhshaol --- επίπτωση στο περιβάλλον --- влијание врз животната средина --- ndikim në mjedis --- vpliv na okolje --- impact sur l'environnement --- impacto ambiental --- ympäristövaikutus --- ietekme uz vidi --- környezeti hatás --- poveikis aplinkai --- utjecaj na okoliš --- miljöpåverkan --- impatto ambientale --- impact asupra mediului --- Auswirkung auf die Umwelt --- miljøindvirkning --- keskkonnamõju --- wpływ na środowisko --- ekologický dosah --- въздействие на околната среда --- утицај на животну средину --- balanço ecológico --- miljöavtryck --- ekoloģiskais novērtējums --- ekobalancë --- ecobalanço --- effetti sull'ambiente --- vides pēdas nospiedums --- keskkonnajalajälg --- mer --- miljökonsekvensbeskrivning --- ślad środowiskowy --- aplinkosauginis pėdsakas --- miljøopgørelse --- vlerësim ekologjik --- ekološka procjena --- huella ambiental --- miljøvurdering --- balance ecológico --- efect ambiental --- effet environnemental --- περιβαλλοντικό αποτύπωμα --- milieueffect --- vides novērtējums --- Umweltverträglichkeitsprüfung --- еколошки ефект --- miljøvirkning --- ökológiai mérleg --- écobilan --- milieuvoetafdruk --- ecological assessment --- efecto sobre el medio ambiente --- environmental assessment --- impronta ambientale --- vides ietekmēšana --- környezetihatás-tanulmány --- avaliação ambiental --- Verträglichkeitsprüfung --- ökológiai vizsgálat --- ekologinis balansas --- impronta ambjentali --- indvirkning på miljøet --- miljøbelastning --- bilanț ecologic --- effect on the environment --- conséquence sur l'environnement --- environmental footprint --- environmentálna stopa --- ecologische balans --- evaluare ecologică --- bilan écologique --- milieueffectrapport --- conséquence environnementale --- effekt på miljön --- Umweltwirkung --- efekt mjedisor --- miljöanalys --- еколошко влијание --- ympäristöarvio --- συνέπεια στο περιβάλλον --- mõju keskkonnale --- miljøaftryk --- effet sur l'environnement --- evaluación medioambiental --- valutazione dell'impatto ambientale --- επίδραση στο περιβάλλον --- Umweltimpakt --- bilancio ecologico --- оценка на влијанието врз животната средина --- environmental effect --- ekoloģiskā bilance --- ekologinis įvertinimas --- tionchar comhshaoil --- amprentă de mediu --- ökologische Bilanz --- efekti mbi mjedis --- οικολογικός ισολογισμός --- отпечатък върху околната среда --- okoljski odtis --- miljöbedömning --- ecobilancio --- empreinte environnementale --- eco-balance --- incidence environnementale --- lorg comhshaoil --- vaikutus ympäristöön --- environmentálny vplyv --- effett ambjentali --- incidence sur l'environnement --- efect asupra mediului --- konsekvenser for miljøet --- efeito no meio ambiente --- ekotase --- keskkonnamõju hindamine --- ympäristöjalanjälki --- Impaktstudie --- EIA --- virkning på miljøet --- vplyv na životné prostredie --- environmentální stopa --- Umweltbilanz --- ecobalance --- környezeti lábnyom --- pasqyrë ekologjike --- hodnocení vlivů na životní prostředí --- miljøstatus --- inverkan på miljön --- Umweltimpaktstudie --- évaluation environnementale --- ekologický vliv --- pegada ambiental --- evaluare de mediu --- aplinkos įvertinimas --- ecological balance sheet --- környezetihatás-vizsgálat --- keskkonnahinnang --- ekobilance --- ekologinen tase --- περιβαλλοντική αξιολόγηση --- vlerësim mjedisor --- ökotasakaal --- UVP --- Ökobilanz --- мерки за контрола на загадувањето --- контрол по замърсяване на околната среда --- măsuri pentru controlul poluării --- мере за контролу загађености --- masat e kontrollit të ndotjes --- mjere za kontrolu onečišćenja --- környezetszennyezés elleni küzdelem --- forureningsbekæmpelse --- saastetõrjemeede --- föroreningsbekämpning --- bearta rialaithe truaillithe --- walka z zanieczyszczeniem --- piesārņojuma kontroles pasākumi --- taršos kontrolės priemonės --- bestrijding van de verontreiniging --- opatrenia na kontrolu znečistenia --- luta contra a poluição --- lutte contre la pollution --- καταπολέμηση της ρύπανσης --- lucha contra la contaminación --- Bekämpfung der Umweltbelastungen --- miżuri ta' kontroll tat-tniġġis --- opatření na kontrolu znečištění --- lotta contro l'inquinamento --- ympäristöhaittojen torjunta --- ukrepi proti onesnaževanju --- szennyezés csökkentése --- snižování znečištění --- mjere za kontrolu zagađenja --- reduction of pollution --- forureningsbegrænsning --- taršos mažinimas --- vermindering van de milieuverontreiniging --- riduzione dell'inquinamento da polvere --- kova su tarša --- smanjenje onečićenja --- opatření na kontrolu škodlivin --- bekämpning av nedsmutsning --- monitorování znečištění --- мерки за намалување на загадувањето --- reducerea poluării --- μείωση της ρύπανσης --- ulje e ndotjes --- reostuse vähendamine --- opatření na kontrolu emisí --- poluição do litoral --- Verringerung der Umweltbelastungen --- piesārņojuma samazināšana --- környezetterhelés elleni küzdelem --- saastuttamisen vähentäminen --- redução da poluição --- minskning av förorening --- réduction de la pollution --- Schadstoffbekämpfung --- Bekämpfung der Umweltverschmutzung --- combate à poluição --- reostustõrjemeede --- környezetterhelés --- zníženie znečistenia --- riduzione dell'inquinamento --- reducción de la contaminación --- szennyezés elleni küzdelem --- měření znečištění --- rahvusvaheline koostöö --- меѓународна соработка --- nemzetközi együttműködés --- współpraca międzynarodowa --- cooperazione internazionale --- coopération internationale --- internationale Zusammenarbeit --- cooperare internațională --- internationale samenwerking --- medzinárodná spolupráca --- tarptautinis bendradarbiavimas --- kansainvälinen yhteistyö --- cooperação internacional --- международно сътрудничество --- internationellt samarbete --- bashkëpunim ndërkombëtar --- међународна сарадња --- mezinárodní spolupráce --- mednarodno sodelovanje --- internationalt samarbejde --- διεθνής συνεργασία --- međunarodna suradnja --- kooperazzjoni internazzjonali --- starptautiskā sadarbība --- cooperación internacional --- comhar idirnáisiúnta --- mezinárodní kooperace --- интернационална соработка --- internacionální kooperace --- spolupráce na mezinárodní úrovni --- internacionální spolupráce --- kaimiņvalstu sadarbība --- cambio climático --- klimatska promjena --- tibdil fil-klima --- промена климе --- klimatförändring --- alteração climática --- kliimamuutus --- sprememba podnebja --- климатска промена --- zmiany klimatyczne --- changement climatique --- промяна на климата --- cambiamento climatico --- schimbare climatică --- ndryshim klimaterik --- změna klimatu --- klimata maiņa --- éghajlatváltozás --- zmena podnebia --- klimato kaita --- athrú aeráide --- klimaatsverandering --- Klimaveränderung --- ilmastonmuutos --- klimaændring --- κλιματική αλλαγή --- az éghajlat változása --- modificación del clima --- klimatiskā izmaiņa --- промена на климата --- klimatická změna --- klimatická zmena --- climatic change --- schimbări climatice --- aplinkos politika --- vides politika --- milieubeleid --- Umweltpolitik --- keskkonnapoliitika --- política do ambiente --- екологична политика --- okoljska politika --- polityka ochrony środowiska --- politika ambjentali --- политика заштите животне средине --- politica mediului înconjurător --- politika životného prostredia --- környezetvédelmi politika --- miljöpolitik --- politique de l'environnement --- politika okoliša --- politica ambientale --- política de medio ambiente --- politikë mjedisore --- miljøpolitik --- beartas comhshaoil --- περιβαλλοντική πολιτική --- политика за животна средина --- ympäristöpolitiikka --- environmentální politika --- miljøstyring --- starostlivosť o životné prostredie --- gestion de l'environnement --- política medioambiental --- gestione dell'ambiente --- política ambiental --- ochrana a tvorba životního prostředí --- upravljanje okolišem --- politica dell'ambiente --- menaxhim mjedisor --- ympäristöjohtaminen --- vides apsaimniekošana --- környezetpolitika --- miljöförvaltning --- Umweltpflege --- διαχείριση του περιβάλλοντος --- gospodarenje okolišem --- managementul mediului --- környezetgazdálkodás --- a környezet gondozása --- politika ochrany životního prostředí --- keskkonnajuhtimine --- politika na ochranu životního prostředí --- péče o životní prostředí --- gestión del medio ambiente --- politica in materia di ambiente --- environmental management --- aplinkos valdymas --- Umweltschutzpolitik --- gestão do ambiente --- milieubeheer --- International cooperation. --- ARPA-E. --- Abatement Cost. --- Acid rain. --- Activism. --- Air pollution. --- Availability. --- Beyond the Limits. --- Business ethics. --- Carburetor. --- Cargo ship. --- Cattle. --- Cess. --- Civil aviation. --- Clean Air Act (United States). --- Clean Development Mechanism. --- Climate Change Agreement. --- Climate change. --- Collaboration. --- Collective action. --- Common-pool resource. --- Comparative advantage. --- Creative accounting. --- Curtailment. --- Customer. --- Cyber-attack. --- Decision-making. --- Deforestation. --- Deliberation. --- Developed country. --- Dynamic efficiency. --- Economic efficiency. --- Economic power. --- Electricity generation. --- Electricity. --- Emerging technologies. --- Emissions trading. --- Energy technology. --- Environmental issue. --- Environmental law. --- Environmentalism. --- Experiment. --- Externality. --- Fertilizer. --- Fraud. --- Funding. --- Global politics. --- Globalization. --- Governance. --- Granularity. --- Guarantee. --- Hydrogen vehicle. --- Implementation. --- Impossibility. --- Incentive. --- Income. --- Industrial policy. --- Informality. --- Information asymmetry. --- Innovation. --- Inspection. --- Institution. --- Interconnection. --- Interest. --- International Maritime Organization. --- Land Registry (United Kingdom). --- Member state. --- Military dictatorship. --- Montreal Protocol. --- National Acid Precipitation Assessment Program. --- Ownership. --- Ozone depletion. --- Pasture. --- Patent. --- Pollutant. --- Pollution. --- Procurement. --- Protectionism. --- Quality assurance. --- Quantity. --- Regulation. --- Renewable resource. --- Requirement. --- Scrubber. --- Second source. --- Skepticism. --- Slowdown. --- Supply chain. --- Sustainability. --- Technocracy. --- Technology. --- The Way Forward. --- Top-down and bottom-up design. --- Trade barrier. --- Treaty. --- Uncertainty. --- United Nations Environment Programme. --- United Nations Framework Convention on Climate Change. --- Vehicle. --- World Trade Organization. --- ENVIRONMENTAL POLICY--INTERNATIONAL COOPERATION --- CLIMATIC CHANGES--INTERNATIONAL COOPERATION