Поиск книг, учебников, пособий в онлайн-магазинах
Я ищу
Название книги, автор, издатель, серия или ISBN
Earnings Management, Conservatism, and Earnings Quality

Earnings Management, Conservatism, and Earnings Quality

Автор: Ralf Ewert, Alfred Wagenhofer, 134 стр., ISBN: 1601986025

Earnings Management, Conservatism, and Earnings Quality reviews and illustrates earnings management, conservatism, and their effects on earnings quality in an economic modeling framework. Both earnings management and conservative accounting introduce biases to financial reports. The fundamental issue addressed is what economic effects these biases have on earnings quality or financial reporting quality. Earnings Management, Conservatism, and Earnings Quality reviews analytical models of earnings management and conservatism and shows that both can have beneficial or detrimental economic effects, so a differentiated view is appropriate. Earnings management can provide additional information via the financial reporting communication channel, but it can also be used to misrepresent the firm's position. What the authors find is that similar to earnings management, conservatism can reduce the information content of financial reports if it suppresses relevant information, but it can be a...
Под заказ:
OZON.ru OZON.ru - 11311 руб. Перейти
 
Рейтинг книги: starstarstarstarstar 5 из 5, 4 голос(-ов).

Популярные книги по минимальной цене:

Самолеты. Величайшие битвы. Самые известные командиры
390 руб.
По дороге к Матронушке
292 руб.
Врата изменников
243 руб.
ЕГЭ. Обществознание. Раздел "Право" на едином государственном экзамене
87 руб.

Дополнительно: