ineffectual
发表于 2025-3-25 03:21:08
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烤架
发表于 2025-3-25 08:45:05
Earnings Quality and Earnings Management,nting Standards, may distort the usefulness of financial reporting to users. In this circumstance, EM looks like a practice that could lead to lower quality of earnings if it identifies with the result of management’s opportunistic use of accruals with the intent to mislead users.
追踪
发表于 2025-3-25 12:17:00
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愤世嫉俗者
发表于 2025-3-25 16:22:12
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aqueduct
发表于 2025-3-25 20:14:28
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hemoglobin
发表于 2025-3-26 04:07:12
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febrile
发表于 2025-3-26 07:35:58
IAS/IFRSs, Accounting Quality and Earnings Quality,/IFRSs improves the reliability of financial reporting by limiting opportunistic managerial discretion while others claimed that the accounting flexibility of IAS/IFRSs might provide greater opportunities for earnings manipulation. The question focused on both the degree of EM and the value relevanc
GEON
发表于 2025-3-26 09:37:23
Fair Value Accounting and Earnings Quality, current accounting information since it is a market-based measurement. Nevertheless, Fair Value is considered unreliable and often it is subject to managerial discretion, especially when markets are illiquid or distressed. High degree of subjectivity in estimation of Fair Value could allow manageme
Flatus
发表于 2025-3-26 12:38:14
8楼
athlete’s-foot
发表于 2025-3-26 17:27:34
8楼