Index
A
AAER (Accounting and Auditing Enforcement Releases), 16
Abercrombie & Fitch, 225
abnormal accruals, 290
abnormal returns, 14
academic researchers, rating systems by, 383-388
accounting
accounting manipulation, executive equity ownership and, 257-258
AGR (Accounting and Governance Risk) scores, 291, 381
models to detect accounting manipulations, 290-292
standards
GAAP (Generally Accepted Accounting Principles), 24
IASB (International Accounting Standards Board), 24-25
importance of reliable accounting standards, 25
international corporate governance, 23-26
International Financial Reporting Standard (IFRS), 24
principles-based accounting systems, 24
rules-based accounting systems, 24
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