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International financial reporting standards and new directions in earnings management/ Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, and Augusta da Conceicao Santos Ferreira, editors.
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| dc.contributor.author | Oliveira Jonas da Silva | |
| dc.contributor.author | Azevedo Graça Maria do Carmo | |
| dc.contributor.author | Ferreira Augusta da Conceicao Santos | |
| dc.date.accessioned | 2024-01-29T21:36:07Z | |
| dc.date.available | 2024-01-29T21:36:07Z | |
| dc.date.issued | 2019 | |
| dc.identifier.citation | International financial reporting standards and new directions in earnings management - 1 online resource (22 PDFs (342 pages)) - URL: https://libweb.kpfu.ru/ebsco/pdf/2036745.pdf | |
| dc.identifier.isbn | 1522578188 | |
| dc.identifier.isbn | 9781522578185 | |
| dc.identifier.uri | https://dspace.kpfu.ru/xmlui/handle/net/179648 | |
| dc.description | Includes bibliographical references and index. | |
| dc.description.abstract | "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"-- | |
| dc.description.tableofcontents | Chapter 1. Earnings quality and firm valuation: a "new" perspective deriving from the literature -- 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: empirical evidence from Italian-listed companies -- Chapter 5. Earnings management in SMEs: evidence from Portugal and Spain -- Chapter 6. Earnings management and corporate governance in family firms: evidence from a small market -- Chapter 7. Earnings management and audit in private firms: the effect of financial recuperation -- 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: evidence from the Portuguese banking industry -- Chapter 10. Determinants of the readability and comprehensibility of risk disclosures: evidence from Portuguese listed companies -- Chapter 11. The use of financial graphics as an impression management tool: evidence of Portuguese listed companies -- 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: an application in a public company. | |
| dc.language | English | |
| dc.language.iso | en | |
| dc.subject.other | Financial statements -- Standards. | |
| dc.subject.other | Accounting -- Standards. | |
| dc.subject.other | International business enterprises -- Accounting. | |
| dc.subject.other | BUSINESS & ECONOMICS / Accounting / Financial | |
| dc.subject.other | Electronic books. | |
| dc.title | International financial reporting standards and new directions in earnings management/ Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, and Augusta da Conceicao Santos Ferreira, editors. | |
| dc.type | Book | |
| dc.contributor.org | IGI Global, | |
| dc.description.pages | 1 online resource (22 PDFs (342 pages)) | |
| dc.collection | Электронно-библиотечные системы | |
| dc.source.id | EN05CEBSCO05C242 |
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