The selective misrepresentation of financial information due to earnings management /

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Cimini, Riccardo
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Torino : G. Giappichelli Editore, 2015.
Colección:Studi di Ragioneria e di Economia Aziendale; Collana fondata da G. Zanda.
Temas:
Corporations > Accounting.
Earnings management.
Finance > European Union countries.
Financial statements.
Gestion du résultat (Comptabilité)
Finances > Pays de l'Union européenne.
BUSINESS & ECONOMICS > Industrial Management.
BUSINESS & ECONOMICS > Management.
BUSINESS & ECONOMICS > Management Science.
BUSINESS & ECONOMICS > Organizational Behavior.
Corporations > Accounting
Earnings management
Finance
Financial statements
European Union countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.
  • 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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