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De impact van XBRL op Earnings Management (resultaat management)

Plaatsingsdatum 28-05-2014
Berichtdatum 2012

Xian Cheng Leow heeft in het kader van zijn Master Thesis aan de Erasmus Universiteit (Accounting, auditing and control) onderzoek gedaan naar de impact van XBRL op Earnings Management (resultaat management). Het onderzoeksresultaat is beschikbaar in rapportvorm. 

Het rapport telt ruim 70 pagina's en kent de volgende inhoudsopgave:

ABSTRACT
TABLE OF CONTENT
PREFACE

1 INTRODUCTION
1.1 Background
1.2 Problem definition
1.3 Relevance
1.4 Research approach
1.5 Structure

2 EXTENSIBLE BUSINESS REPORTING LANGUAGE
2.1 Introduction
2.2 Concept of XBRL
2.2.1 Taxonomy
2.2.2 Instance document
2.2.3 Stylesheets
2.2.4 Linkbases
2.2.5 Mapping
2.3 Benefits and limitations
2.4 SEC filing
2.5 Reporting process
2.6 Global developments
2.7 Summary

3 LITERATURE REVIEW
3.1 Introduction
3.2 Introduction to XBRL
3.3 Technical aspects
3.4 Voluntary adoption
3.5 Issues concerning XBRL
3.6 Mandatory adoption
3.7 Summary

4 DETECTING EARNINGS MANAGEMENT
4.1 Introduction
4.2 Earnings management
4.3 Earnings management techniques
4.4 Accruals
4.5 Earnings management models
4.6 Other earnings management models
4.7 XBRL and accruals
4.8 Factors that could influence the results
4.9 Summary

5 HYPOTHESES
5.1 Introduction
5.2 Expectations
5.3 Hypotheses
5.4 Summary

6 RESEARCH DESIGN
6.1 Introduction
6.2 Research method
6.3 Sample selection
6.4 Research model
6.4.1 Testing the variables
6.4.2 Statistical analysis
6.5 Limitations
6.6 Summary

7 RESEARCH RESULTS
7.1 Introduction
7.2 Data testing
7.2.1 Descriptive statistics
7.2.2 Test of assumptions
7.3 Results
7.3.1 Pearson correlations
7.3.2 Univariate data analysis
7.3.3 Multivariate data analysis
7.4 Analysis
7.5 Summary

8 CONCLUSIONS
8.1 Summary and conclusions
8.2 Limitations
8.3 Contribution and further research

GLOSSARY
REFERENCES
APPENDIX
A: Sample list
B: Voluntary XBRL adopters
C: Overview literature

Opvragen rapport "The impact of XBRL on Earnings Management" (PDF)... 

Categorie(n) Branche > Accountantskantoren, SBR / XBRL, Soort > Managementinformatie, Branche > Financials
Bronvermelding Xian Cheng Leow

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