International financial reporting standards and new directions in earnings management

著者

    • Oliveira, Jonas da Silva
    • Azevedo, Graça Maria do Carmo
    • Ferreira, Augusta da Conceição Santos

書誌事項

International financial reporting standards and new directions in earnings management

Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Augusta da Conceição Santos Ferreira

(Premier reference source)(Advances in finance, accounting, and economics (AFAE) book series)

IGI Global, Business Science Reference, c2019

  • : hardcover

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

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