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Managing Accounting Results - Chtaoui Abderrahim

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Cross-Theoretical Perspectives

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454,36 zł

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Produkt dostępny

14 dni na łatwy zwrot

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The aim of our book is to explore theories in the financial literature that clarify the origins, contributions and constraints of earnings management practices, from the angle of several theories, principally agency theory and signal theory.The book clarifies terminology and draws up a typology of accounting manipulations.it proposes an analytical framework that complements the political-contractual model with psychological explanations and highlights the key role of managers.it also focuses on the interaction between incentive effects and monitoring effects on managers' choices regarding accounting manipulations. It concludes with a presentation of models for measuring the quality of accounting statements.

EAN: 9786208026455

Producent

Kod produktu

942GUG03527KS

Rok wydania

Strony

Oprawa

Miekka

Format

15.2x22.9cm