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Earnings Management and Its Determinants: Closing Gaps in Empirical Accounting Research

Language EnglishEnglish
Book Paperback
Book Earnings Management and Its Determinants: Closing Gaps in Empirical Accounting Research Igor Goncharov
Libristo code: 10021244
Publishers Peter Lang AG, November 2005
In recent time a number of high-profile accounting scandals highlighted the problem of optimal alloc... Full description
? points 246 b
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In recent time a number of high-profile accounting scandals highlighted the problem of optimal allocation of savings to investment opportunities. To resolve this problem and to reduce damage caused to stakeholders of a company, it is important to understand the negative implications of earnings management and the conditions under which earnings management occurs. The study begins with the discussion of the earnings quality concept and the summary of prior evidence on the motivations for and the constraints of earnings management. The following empirical analyses shed some light on the effect of accounting standards and competing incentives on the level of earnings management.

About the book

Full name Earnings Management and Its Determinants: Closing Gaps in Empirical Accounting Research
Author Igor Goncharov
Language English
Binding Book - Paperback
Date of issue 2005
Number of pages 180
EAN 9783631545775
ISBN 9783631545775
Libristo code 10021244
Publishers Peter Lang AG
Weight 246
Dimensions 210 x 149 x 11

Categories

Economics, Finance, Business & Management > Business & Management > Management & management techniques > Management of specific areas > Budgeting & financial management
Economics, Finance, Business & Management > Finance & accounting > Accounting > Accounting: study & revision guides
Economics, Finance, Business & Management > Finance & accounting > Finance > Public finance & taxation
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