International Financial Reporting Standards and New Directions in Earnings Management

International Financial Reporting Standards and New Directions in Earnings Management

Jonas da Silva Oliveira (ISCTE-Instituto Universitário de Lisboa, Portugal), Graça Maria do Carmo Azevedo (University of Aveiro - ISCA, Portugal) and Augusta da Conceição Santos Ferreira (University of Aveiro - ISCA, Portugal)
Projected Release Date: March, 2019|Copyright: © 2019 |Pages: 320
ISBN13: 9781522578178|ISBN10: 152257817X|EISBN13: 9781522578185|DOI: 10.4018/978-1-5225-7817-8

Description

The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements.

International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

Topics Covered

The many academic areas covered in this publication include, but are not limited to:

  • Accounting Quality
  • Corporate Governance
  • Earnings Quality
  • Impression Management
  • Income Smoothing
  • Investor Protection
  • Management Control System
  • Public Financing
  • Risk Reports
  • Stock Market

Table of Contents and List of Contributors

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