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.

Ferreira Augusta da Conceicao Santos; Azevedo Graça Maria do Carmo; Oliveira Jonas da Silva

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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