Riahi-Belkaoui examines the crucial issues involved in the
determination and uses of earnings as a measure of financial
performance. He points out that the nature and measurement of
earnings are subject to various interpretations, that determination
of earnings follows determination of net value added, and that
earnings is subject to management manipulation (earnings can be
smoothed, for example.) A succinct, penetrating, illuminating
treatment of earnings in general as well as its particulars, the
book will be especially useful to upper management and accounting
professionals, and to their colleagues in the academic
community.
Riahi-Belkaoui argues that the interest in earnings and its
related issues of measurement, determination, management, and
usefulness stems from three factors: 1) the crucial importance of
earnings as the shareholders' share of the corporation's wealth; 2)
the reliance of investors and users on earnings and the
transformation of earnings for resource allocation decision making;
and 3), the direct association between the efficiency of the
capital markets and timely provision of earnings data. Each chapter
identifies the nature of the issues surrounding the concept of
earnings and presents empirical evidence that can be used to make
enlightened corporate decisions or to aid in the development of
public policy.
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