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" Too many corporate managers, auditors, and analysts are participants in a game of nods and winks. In the zeal to satisfy consensus earnings estimates and project a smooth earnings path, wishful thinking may be winning the day over faithful representation.... "
EVA and Value-Based Management: A Practical Guide to Implementation - ˹éÒ 107
â´Â S. David Young, Stephen F. O'Byrne - 2000 - 493 ˹éÒ
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Corporate Sentencing Guidelines: Compliance and Mitigation

Jed S. Rakoff, Jonathan S. Sack - 982 ˹éÒ
...Business, Sept. 20, 1998, available at http://www.sec.gov/news/speeches/spch222.txt. ("I fear that we are witnessing an erosion in the quality of earnings,...and therefore, the quality of financial reporting"); emphasizing the importance of MD&A, see Securities Act Release No. 6835 (May 18, 1989) ("MD&A is intended...
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Bilanzrecht in den USA und internationale Konzernrechnungslegung

Claus Luttermann - 1999 - 164 ˹éÒ
...path, wishful thinking may be winning the day over faithful representation. As a result, I fear that we are witnessing an erosion in the quality of earnings,...reporting. Managing may be giving way to manipulation (...)". Levitt blickt in die Grauzone zwischen Legitimität und glattem Betrug und prangert bilanzwirksame...
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Financial Statement Restatements: Trends, Market Impacts, Regulatory ...

United States. General Accounting Office - 2002 - 276 ˹éÒ
...path, wishful thinking may be winning the day over faithful representation. As a result, I fear that we are witnessing an erosion in the quality of earnings,...way to manipulation; integrity may be losing out to illusion." In response to these concerns, he articulated a private-public sector action plan that included...
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The Ultimate Safe Money Guide: How Everyone 50 and Over Can Protect, Save ...

Martin D. Weiss, Weiss Ratings, Inc. - 2002 - 355 ˹éÒ
...wishful thinking may be winning the day over faithful representation. . . . As a result, I fear that we are witnessing an erosion in the quality of earnings,...way to manipulation; integrity may be losing out to illusion. 7 SEC Chief Accountant Lynn E. Turner put it more succinctly: These corporate releases are...
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The Role of the Board of Directors in Enron's Collapse: Hearing Before the ...

United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations - 2002 - 774 ˹éÒ
...path, wishful thinking may be winning the day over faithful representation. As a result I fear mat we are witnessing an erosion in the quality of earnings,...way to manipulation; Integrity may be losing out to illusion. Many in corporate America are just as frustrated and concerned about this trend as we, at...
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Financial Oversight of Enron: The SEC and Private-sector Watchdogs : Report

United States. Congress. Senate. Committee on Governmental Affairs - 2002 - 126 ˹éÒ
...managers, auditors and analysts are participating in a game of nods and winks," he warned. "I fear that we are witnessing an erosion in the quality of earnings,...way to manipulation; Integrity may be losing out to illusion." In the conclusion to the speech Levitt asked this ominous question: "Today, American markets...
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Financial Statement Fraud: Prevention and Detection

Zabihollah Rezaee - 2002 - 336 ˹éÒ
...following statement regarding management manipulation of earnings and resulting financial statement fraud: "We are witnessing an erosion in the quality of earnings,...and therefore, the quality of financial reporting. Management may be giving way to manipulation; integrity may be losing out to illusion."24 Mr. Levitt,...
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Accountants' Handbook, Financial Accounting and General Topics

D. R. Carmichael, Paul H. Rosenfield - 2003 - 1102 ˹éÒ
...and "wishful thinking . . . winning the day over faithful representation." He stated his fear that "we are witnessing an erosion in the quality of earnings,...way to manipulation; integrity may be losing out to illusion. ... in the gray area between legitimacy and outright fraud"1 The SEC defines "earnings management"...
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The Transparent Corporation: Managing Demands for Disclosure

David Uren - 2003 - 292 ˹éÒ
...path, wishful thinking may be winning the day over faithful representation. As a result, I fear that we are witnessing an erosion in the quality of earnings,...way to manipulation; integrity may be losing out to illusion. Many in corporate America are just as frustrated and concerned about this trend as we, at...
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The Edgar Online Guide to Decoding Financial Statements: Tips, Tools, and ...

Tom Taulli - 2004 - 320 ˹éÒ
...path, wishful thinking may be winning the day over faithful representation. As a result, I fear that we are witnessing an erosion in the quality of earnings,...way to manipulation; integrity may be losing out to illusion. The Wall Street Journal's Best Analysts List Every June, the Wall Street Journal publishes...
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