Книга Accruals Hardjo Koerniadi

Accruals

Signalling or misleading?

Автор: Hardjo Koerniadi
Език: Английски език
Корици: С меки корици
Издател: VDM Verlag
Наличност: Налично при издателя, по поръчка
Изпращаме след 17-27 дни
50.78 99.31 лв
Studies on earnings management usually hypothesise §that managers manage accruals opportunistically....

Информация за книгата

Автор
Език
Английски език
Корици
Книга - С меки корици
Издадена
2009
страници
108
EAN
9783639153477
ISBN
3639153472
Enbook ID
06823857
Издател
Теглоt
168
Размери
152 x 229 x 7

Пълно описание

Studies on earnings management usually hypothesise §that managers manage accruals opportunistically. Few §studies however, argue that managers can also use §accruals to improve the value relevance of reported §earnings to help investors better assess the firm s §operating performance. While substantial evidence on §managers opportunistic behaviour on accruals has §been documented in the literature, empirical §evidence on the informativeness of accruals is §scarce and inconclusive. This book examines this §issue using three corporate events as the research §settings. In addition, this book also examines the §persistence of the accrual anomaly, an anomaly §believed to be a manifestation of earnings §management. The results reported in this book should §yield some insights that could be useful to both §stock market investors and regulators in the Pacific-§Basin region whose stock market environments are §closer to that of New Zealand than to the United §States.

Може също да ви хареса

229.07 448.02 лв
140.60 274.99 лв
166.94 326.51 лв

Cryptocurrency 2021-2022

Stellar Moon Publishing
13.14 25.70 лв
19.64 38.41 лв
99.56 194.73 лв
202.08 395.23 лв
59.68 116.72 лв
149.20 291.80 лв

Клиенти, които купиха тази книга, купиха също

29.34 57.38 лв
17.74 34.70 лв

Acuario

David Vann
26.64 52.10 лв
7.44 14.56 лв
62.92 123.07 лв

Transatlantik

Sebastian Lorenz
52.98 103.62 лв