| 书目名称 | Introduction to Earnings Management | | 编辑 | Malek El Diri | | 视频video | | | 概述 | Provides a comprehensive, up-to-date and summarized analysis of earnings management.Presents a step-by-step definition of earnings management to help readers distinguish it from relatively similar act | | 图书封面 |  | | 描述 | .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.. | | 出版日期 | Book 2018 | | 关键词 | Trade Off; Revenue Management; Agent Theory; Earning Motives; Firm Theory; Revelation Principle; Capital M | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-319-62686-4 | | isbn_softcover | 978-3-319-87371-8 | | isbn_ebook | 978-3-319-62686-4 | | copyright | Springer International Publishing AG 2018 |
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发表于 2025-3-21 19:21:52
