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Author:   Joanna Lizińska ,  Marzena Remlein ,  Leszek Czapiewski
Publisher:   Taylor & Francis Ltd
Imprint:   Routledge
ISBN:  

9781032615394

ISBN 10:   1032615397
Pages:   220
Publication Date:   26 December 2025
Audience:   College/higher education ,  Tertiary & Higher Education
Format:   Paperback
Publisher's Status:   Forthcoming
Availability:   Not yet available  
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Table of Contents

1. Dissecting earnings management strategies: Why, how and when? 2. Long-term earnings management based on fixed assets 3. Creative accounting or earnings management via current assets? 4. Provisions - a small accounting lie in earnings management 5. Taxation: an important tool of earnings management 6. Real earnings management possibilities for managers 7. Impression management and transparent reporting 8. Earnings informativeness during macroeconomic turbulence 9. Profit thresholds and earnings management 10. Cash holdings and transparency of financial reports 11. Does auditing expertise enhance financial reporting quality? 12. Discovering the relationship between financing and earnings management 13. Company financial distress and earnings manipulation

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Author Information

Joanna Lizińska is associate professor in the Department of Corporate Finance, Poznań University of Economics and Business, Poznań, Poland. Marzena Remlein is tenured professor in the Department of Accounting and Financial Audit, Poznań University of Economics and Business, Poznań, Poland. Leszek Czapiewski is associate professor in the Department of Corporate Finance, Poznań University of Economics and Business, Poznań, Poland.

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