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OverviewThis book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework. Full Product DetailsAuthor: Malek El DiriPublisher: Springer International Publishing AG Imprint: Springer International Publishing AG Edition: 1st ed. 2018 Weight: 0.454kg ISBN: 9783319626857ISBN 10: 331962685 Pages: 113 Publication Date: 01 September 2017 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: Manufactured on demand  We will order this item for you from a manufactured on demand supplier. Table of ContentsIntroduction.- Definitions, Activities, and Measurement of Earnings Management.- Theoretical Framework.- Motives of Earnings Management.- Summary.ReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |
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