The selective misrepresentation of financial information due to earnings management / Riccardo Cimini.
Material type:
TextSeries: Studi di Ragioneria e di Economia Aziendale; Collana fondata da G. ZandaPublication details: Torino : G. Giappichelli Editore, 2015.Description: 1 online resourceContent type: - text
- computer
- online resource
- 9788892154988
- 8892154982
- Corporations -- Accounting
- Earnings management
- Finance -- European Union countries
- Financial statements
- Gestion du résultat (Comptabilité)
- Finances -- Pays de l'Union européenne
- BUSINESS & ECONOMICS -- Industrial Management
- BUSINESS & ECONOMICS -- Management
- BUSINESS & ECONOMICS -- Management Science
- BUSINESS & ECONOMICS -- Organizational Behavior
- Corporations -- Accounting
- Earnings management
- Finance
- Financial statements
- European Union countries
- 658 14
- HF5686.C7
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OPJGU Sonepat- Campus | E-Books EBSCO | Available |
COVER; Quartino; Dedica; Index; Introduction; Part 1 -- Theoretica Background; Chapter 1 -- 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; Chapter 2 -- From the Healy (1985) model to the ratio analysis; Chapter 3 -- From the decline of the ratio analysisto the "second-generation" models; Part 3 -- Detecting earnings managementacross the EU: Empirical evidences.
Chapter 4 -- Detecting earnings management by usingthe ratio analysis after the mandatory adoptionof IFRS in the EUChapter 5 -- Detecting earnings management across the EUafter the burst of the financial crisis; Part 4 -- The most recent studies in the earningsmanagement field of research; Conclusions; References]; Finito di stampare; Volumi pubblicati.
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