Theory and Analysis

Önder Kaymaz, Özgür Kaymaz and A. R. Zafer Sayar
Additional contact information
Önder Kaymaz: Central Connecticut State University (CCSU)
Özgür Kaymaz: Turkish Airlines Inc.
A. R. Zafer Sayar: The Union of Chambers of Certified Public Accountants of Turkey: TURMOB (AICPA-Equivalent)

Chapter 2 in Corporate Financial Reporting and Performance: A New Approach, 2015, pp 10-15 from Palgrave Macmillan

Abstract: Abstract The second chapter, Chapter 2, is comprised of two sections. It theorizes the research question and develops a strong ground for the analytical investigations. The first section sets the main framework. It identifies the place and significance of corporate earnings for modern accounting world. It examines the relevance of corporate earnings. The second section theorizes the research question and develops a rigor setup therefor. Chapter 2 helps build the theoretical and analytical foundation. The theory is borrowed from the principal and agent setting while embedding the dominant firm model. It is shown that the GING problem occurs at the nexus of the (conflicting) interests of the principal and the agent and may induce another problem: varying forms of corporate profits; accounting profits and taxable profits.

Keywords: Earning Quality; Corporate Accounting; Personal Expense; Corporate Earning; Business Expense (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-51533-9_2

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DOI: 10.1057/9781137515339_2

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