International financial reporting standards and new directions in earnings management
"This book investigates the new directions in earnings management and analyzes its relationship with international financial reporting standards, audits, corporate governance, the public sector, and ethics"--
| Other Authors: | , , |
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| Format: | eBook |
| Language: | English |
| Published: |
Hershey, Pennsylvania (701 E. Chocolate Avenue, Hershey, Pennsylvania, 17033, USA)
IGI Global,
[2019]
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| Subjects: | |
| Online Access: | EBSCOhost Перейти в каталог НБ ТГУ |
Table of Contents:
- Chapter 1. Earnings quality and firm valuation: a "new" perspective deriving from the literature
- Chapter 2. Earnings management and stock market reaction
- Chapter 3. An overall perspective of income smoothing as a strategy of earnings management
- Chapter 4. Earnings management and mergers and acquisitions: empirical evidence from Italian-listed companies
- Chapter 5. Earnings management in SMEs: evidence from Portugal and Spain
- Chapter 6. Earnings management and corporate governance in family firms: evidence from a small market
- Chapter 7. Earnings management and audit in private firms: the effect of financial recuperation
- Chapter 8. The relationship between the quality of financial information in industrial companies and discretionary inventory management
- Chapter 9. Impression management strategies in the chairmen's statements: evidence from the Portuguese banking industry
- Chapter 10. Determinants of the readability and comprehensibility of risk disclosures: evidence from Portuguese listed companies
- Chapter 11. The use of financial graphics as an impression management tool: evidence of Portuguese listed companies
- Chapter 12. Convergence of accounting standards to international standards and earnings management in Brazilian companies
- Chapter 13. Developments in earnings management practices in the IFRS perspective: an application in a public company.