Details
| Title | International financial reporting standards and new directions in earnings management |
|---|---|
| Other creators | Oliveira Jonas da Silva ; Azevedo Graça Maria do Carmo ; Ferreira Augusta da Conceicao Santos |
| Organization | IGI Global, |
| Collection | Электронные книги зарубежных издательств ; Общая коллекция |
| Subjects | Financial statements — Standards. ; Accounting — Standards. ; International business enterprises — Accounting. ; BUSINESS & ECONOMICS / Accounting / Financial ; EBSCO eBooks |
| Document type | Other |
| File type | |
| Language | English |
| Rights | Доступ по паролю из сети Интернет (чтение, печать, копирование) |
| Record key | on1088421540 |
| Record create date | 2/23/2019 |
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| epub/2036745.epub | – |
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| Group | Anonymous |
|---|---|
| Network | Internet |
"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"--.
| Network | User group | Action |
|---|---|---|
| ILC SPbPU Local Network | All |
|
| Internet | Authorized users SPbPU |
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| Internet | Anonymous |
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- Title Page
- Copyright Page
- Book Series
- Editorial Advisory Board and List of Reviewers
- Table of Contents
- Detailed Table of Contents
- Preface
- Acknowledgment
- Chapter 1: Earnings Quality and Firm Valuation
- 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
- Chapter 5: Earnings Management in SMEs
- Chapter 6: Earnings Management and Corporate Governance in Family Firms
- Chapter 7: Earnings Management and Audit in Private Firms
- 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
- Chapter 10: Determinants of the Readability and Comprehensibility of Risk Disclosures
- Chapter 11: The Use of Financial Graphics as an Impression Management Tool
- 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
- Compilation of References
- About the Contributors
- Index
