This is an ex-library book and may have the usual library/used-book markings inside.This book has soft covers. In good all round condition. Please note the Image in this listing is a stock photo and may not match the covers of the actual item,350grams, ISBN:9783631545775. Bestandsnummer des Verk�ufers 8743004

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Bibliografische Details

Titel: Earnings Management and Its Determinants: ...

Verlag: Peter Lang D

Erscheinungsdatum: 2005

Einband: Softcover

Zustand: Good

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Inhaltsangabe:

In recent time a number of high-profile accounting scandals highlighted the problem of optimal allocation of savings to investment opportunities. To resolve this problem and to reduce damage caused to stakeholders of a company, it is important to understand the negative implications of earnings management and the conditions under which earnings management occurs. The study begins with the discussion of the earnings quality concept and the summary of prior evidence on the motivations for and the constraints of earnings management. The following empirical analyses shed some light on the effect of accounting standards and competing incentives on the level of earnings management.

Biograf�a del autor:

The Author: Igor Goncharov was born in 1980 in St. Petersburg (Russia). After graduation from St. Petersburg State University, School of Management and University of Bremen, Master of Business Studies, he worked as a research officer at the Chair of Accounting and Control, University of Bremen. In 2005 he joined the Monopolies Commission (Germany) as a scientific assistant.

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Earnings Management and Its Determinants: Closing Gaps in Empirical Accounting Research (3167)

Goncharov, I.

Gebraucht - Softcover

Unternehmensdaten des Verk�ufers