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  5. Earnings Management, Conservatism, and Earnings Quality

Earnings Management, Conservatism, and Earnings Quality - Ralf Ewert - Bog

af Ralf Ewert

indgår i Foundations and Trends (R) in Accounting serien

Earnings Management, Conservatism, and Earnings Quality af Ralf Ewert
Bag om Earnings Management, Conservatism, and Earnings Quality

Reviews and illustrates earnings management, conservatism, and their effects on earnings quality in an economic modeling framework. Both earnings management and conservative accounting introduce biases to financial reports. The primary issue addressed is what economic effects these biases have on earnings quality or financial reporting quality.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9781601986023
  • Indbinding:
  • Paperback
  • Sideantal:
  • 134
  • Udgivet:
  • 5. december 2012
  • Størrelse:
  • 156x234x7 mm.
  • Vægt:
  • 200 g.
  • 8-11 hverdage.
  • 9. december 2024

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Reviews and illustrates earnings management, conservatism, and their effects on earnings quality in an economic modeling framework. Both earnings management and conservative accounting introduce biases to financial reports. The primary issue addressed is what economic effects these biases have on earnings quality or financial reporting quality.

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