03031nam a22006375i 4500 000717963 DE-He213 20240923053748.0 20240313110210.0 cr nn 008mamaa 170819s2018 sz | s |||| 0|eng d NEZPRACOVANÝ IMPORT 9783319626864 978-3-319-62686-4 10.1007/978-3-319-62686-4 doi HF5601-5688 KFC bicssc BUS001000 bisacsh KFC thema 657 23 El Diri, Malek. author. aut http://id.loc.gov/vocabulary/relators/aut Introduction to Earnings Management [elektronický zdroj] / by Malek El Diri. 1st ed. 2018. Cham : Springer International Publishing : Imprint: Springer, 2018. IX, 113 p. online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Introduction -- Definitions, Activities, and Measurement of Earnings Management -- Theoretical Framework -- Motives of Earnings Management -- Summary. This 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. elektronické knihy fd186907 czenas electronic books eczenas Accounting. Capital market. Business enterprises Finance. Financial services industry. Accounting. Capital Markets. Corporate Finance. Financial Services. SpringerLink (Online service) Springer Nature eBook Printed edition: 9783319626857 Printed edition: 9783319626871 Printed edition: 9783319873718 https://zdroje.vse.cz/login?url=https://doi.org/10.1007/978-3-319-62686-4 Plný text SPRINGER-OWNED EB PhDinfra NEPOSILAT EB ZDB-2-BUM ZDB-2-SXBM Business and Management (SpringerNature-41169) Business and Management (R0) (SpringerNature-43719)