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|a Cimini, Riccardo.
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|a The selective misrepresentation of financial information due to earnings management /
|c Riccardo Cimini.
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|a Torino :
|b G. Giappichelli Editore,
|c 2015.
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|a Studi di Ragioneria e di Economia Aziendale; Collana fondata da G. Zanda
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|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.
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|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.
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|a Corporations
|x Accounting.
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|a Earnings management.
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|a Finance
|z European Union countries.
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|a Financial statements.
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|a Gestion du résultat (Comptabilité)
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|a Finances
|z Pays de l'Union européenne.
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|a BUSINESS & ECONOMICS
|x Industrial Management.
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|a Earnings management
|2 fast
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|a Finance
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|a Financial statements
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|a European Union countries
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|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
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|a Studi di Ragioneria e di Economia Aziendale; Collana fondata da G. Zanda.
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