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100 1 |a Cimini, Riccardo. 
245 1 4 |a The selective misrepresentation of financial information due to earnings management /  |c Riccardo Cimini. 
260 |a Torino :  |b G. Giappichelli Editore,  |c 2015. 
300 |a 1 online resource 
336 |a text  |b txt  |2 rdacontent 
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490 1 |a Studi di Ragioneria e di Economia Aziendale; Collana fondata da G. Zanda 
505 0 |a COVER; Quartino; Dedica; Index; Introduction; Part 1 -- Theoretica Background; Chapter 1 -- The fundamentals of misrepresentation of financial information in annual reports; Part 2 -- An evolutionary approach of the techniques used to detect accrual-accounting earnings management; Chapter 2 -- From the Healy (1985) model to the ratio analysis; Chapter 3 -- From the decline of the ratio analysisto the "second-generation" models; Part 3 -- Detecting earnings managementacross the EU: Empirical evidences. 
505 8 |a Chapter 4 -- Detecting earnings management by usingthe ratio analysis after the mandatory adoptionof IFRS in the EUChapter 5 -- Detecting earnings management across the EUafter the burst of the financial crisis; Part 4 -- The most recent studies in the earningsmanagement field of research; Conclusions; References]; Finito di stampare; Volumi pubblicati. 
590 |a eBooks on EBSCOhost  |b EBSCO eBook Subscription Academic Collection - Worldwide 
650 0 |a Corporations  |x Accounting. 
650 0 |a Earnings management. 
650 0 |a Finance  |z European Union countries. 
650 0 |a Financial statements. 
650 6 |a Gestion du résultat (Comptabilité) 
650 6 |a Finances  |z Pays de l'Union européenne. 
650 7 |a BUSINESS & ECONOMICS  |x Industrial Management.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS  |x Management.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS  |x Management Science.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS  |x Organizational Behavior.  |2 bisacsh 
650 7 |a Corporations  |x Accounting  |2 fast 
650 7 |a Earnings management  |2 fast 
650 7 |a Finance  |2 fast 
650 7 |a Financial statements  |2 fast 
651 7 |a European Union countries  |2 fast 
776 0 8 |i Print version:  |a Cimini, Riccardo.  |t Selective misrepresentation of financial information due to earnings management : Theoretical background, models and empirical evidence from the European Union.  |d Torino : G. Giappichelli Editore, ©2015  |z 9788834858813 
830 0 |a Studi di Ragioneria e di Economia Aziendale; Collana fondata da G. Zanda. 
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