Детальная информация

"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"--.

• 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