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Indroduction to Earning Management

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This 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.

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Verfügbarkeit

Keine Exemplardaten

Detaillierte Informationen

Reihentitel

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Signatur

001

Verlag

United Kingdom : Springer International Publishing., 2018

Umfang

6.14 x 0.47 x 9.21 inches

Sprache

English

ISBN/ISSN

978-3-319-62686-4

Klassifikation

001

Inhaltstyp

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Medientyp

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Datenträgertyp

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Ausgabe

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Schlagwörter

Accounting
Business & Economics / Accounting / General
Business & Economics / Accounting / Managerial
Business & Economics / Banks & Banking
Business & Economics / Corporate Finance / General
Business & Economics / Finance / General
Business & Economics / General
Business enterprises—Finance
Capital market
Financial services industry
Banks and banking
Business
Earnings management
Management science

Anmerkung

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Mitarbeiter

Malek El Diri

Andere Ausgabe / Ähnliches

Dateianhang

Kommentare

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