Introduction to earnings management
his book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators,...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
New York
Springer
2017
|
| Schlagworte: | |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
MARC
| LEADER | 00000nam a22000007a 4500 | ||
|---|---|---|---|
| 008 | 220827b |||||||| |||| 00| 0 eng d | ||
| 020 | |a 9783319873718 | ||
| 082 | |a 658.155 |b EI | ||
| 100 | |a El Diri, Malek |9 9630 | ||
| 245 | |a Introduction to earnings management | ||
| 260 | |a New York |b Springer |c 2017 | ||
| 300 | |a ix,113p | ||
| 520 | |a his book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework | ||
| 650 | |a Accounting |a Affaires Banking Banks |a Business & Economics |a Banks & Banking |9 9631 | ||
| 952 | |0 0 |1 0 |2 ddc |4 0 |6 658_155000000000000_EI |7 0 |9 14233 |a 50008178 |b 50008178 |d 2022-08-27 |e BS |g 5420.00 |l 0 |o 658.155 EI |p J5358 |r 2022-08-27 00:00:00 |v 5420.00 |w 2022-08-27 |y RB | ||
| 999 | |c 8031 |d 8031 | ||