Introduction to Earnings Management (Hardcover, 1st ed. 2018)

This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

General

Imprint:	Springer International Publishing AG
Country of origin:	Switzerland
Release date:	August 2017
First published:	2018
Authors:	Malek El Diri
Dimensions:	235 x 155mm (L x W)
Format:	Hardcover
Pages:	113
Edition:	1st ed. 2018
ISBN-13:	978-3-319-62685-7
Categories:	Books > Business & Economics > Finance & accounting > Finance > General Books > Money & Finance > General Promotions
LSN:	3-319-62685-X
Barcode:	9783319626857

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