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International financial reporting standards and new directions in earnings management / Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, and Augusta da Conceicao Santos Ferreira, editors. — 1 online resource (22 PDFs (342 pages)) — <URL:http://elib.fa.ru/ebsco/2036745.pdf>.

Record create date: 2/23/2019

Subject: Financial statements — Standards.; Accounting — Standards.; International business enterprises — Accounting.; BUSINESS & ECONOMICS / Accounting / Financial

Collections: EBSCO

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"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"--.

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Table of Contents

  • 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

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