Forward-Looking Information Disclosures, Earnings Management Practices

Name: Forward-Looking Information Disclosures, Earnings Management Practices
Brand: LAP Lambert Academic Publishing
SKU: 9783330045170
Price: 68.28 EUR
Availability: InStock

Автор: Rateb Alqatamin

Език:

Корици: С меки корици

Издател: LAP Lambert Academic Publishing

Наличност: Външен склад

Изпращаме след 8-11 дни

68.28 € 133.54 лв

Forward-Looking Information Disclosure (FLID) is considered as one of the monitoring tools that cont...

Информация за книгата

Автор

Rateb Alqatamin

Език

Английски език

Корици

Книга - С меки корици

Издадена

2017

страници

276

EAN

9783330045170

Enbook ID

16101016

Издател

LAP Lambert Academic Publishing

Теглоt

429

Размери

150 x 220 x 17

Пълно описание

Forward-Looking Information Disclosure (FLID) is considered as one of the monitoring tools that controls managers' opportunistic behavior and allows investors to assess a firm's future performance and improve their ability to make rational investment decisions. In addition, FLID is a mechanism to provide more information to investors and other stakeholders through formal and informal channels, and is widely perceived as a feature of an efficient capital market. On the other hand, Earnings Management (EM) is an accounting process that managers adopt to manipulate the earnings of the company through accounting choices and discretionary accruals. Over the last two decades, a considerable amount of literature has investigated the nuances of how managers manage earnings to alter financial reports. This book, therefore, contributes to knowledge by shedding light on the relationship between the level of FLID and EM practices. It also provides new evidence about the effect of CEO's personal characteristics on both decisions.

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Forward-Looking Information Disclosures, Earnings Management Practices

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