The selective misrepresentation of financial information due to earnings management Theoretical background, models and empirical evidence from the European Union [Cimini - Giappichelli]
- ISBN/EAN
- 9788834858813
- Editore
- Giappichelli
- Collana
- Studi di ragioneria e di economia aziend.
- Formato
- Brossura
- Anno
- 2015
- Pagine
- 201
Disponibile
25,00 €
Maggiori Informazioni
| Autore | Cimini Riccardo |
|---|---|
| Editore | Giappichelli |
| Anno | 2015 |
| Tipologia | Brossura |
| Collana | Studi di ragioneria e di economia aziend. |
| Num. Collana | 65 |
| Lingua | Inglese |
| Indice | Part 1: Theoretical Background. – I. 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. – II. From the Healy (1985) model to the ratio analysis. – III. From the decline of the ratio analysis to the “second-generation” models. – Part 3: detecting earnings management across the eu: empirical evidences. – IV. Detecting earnings management by using the ratio analysis after the mandatory adoption of IFRS in the EU . – V. Detecting earnings management across the EU after the burst of the financial crisis. – Part 4: The most recent studies in the earnings management field of research. – Conclusions. – References. |
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