International financial reporting standards and new directions in earnings management:
"This book investigates the new directions in earnings management and analyzes its relationship with international financial reporting standards, audits, corporate governance, the public sector, and ethics"--
Gespeichert in:
| Weitere Verfasser: | , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hershey, PA
IGI Global
[2019]
|
| Schlagworte: | |
| Online-Zugang: | DE-1050 DE-898 DE-1049 DE-91 DE-706 DE-83 Volltext |
| Zusammenfassung: | "This book investigates the new directions in earnings management and analyzes its relationship with international financial reporting standards, audits, corporate governance, the public sector, and ethics"-- |
| Beschreibung: | 1 Online-Ressource |
| ISBN: | 9781522578185 |
| DOI: | 10.4018/978-1-5225-7817-8 |
Internformat
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| 505 | 8 | |a Impression management strategies in the chairmen's statements : evidence from the portuguese banking industry / Maria Borges, University of Aveiro, Portugal, Portugal, Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Graca Azevedo, University of Aveiro, Portugal, Stéphanie Pinheiro, University of Aveiro, Portugal, Portugal -- Earnings management in SMEs: evidence from Portugal and Spain / Andreia Sousa, Coimbra Business School, Portugal Cristina Góis, Coimbra Business School, Portugal, Clara Viseu, Coimbra Business School, Portugal -- | |
| 505 | 8 | |a The use of financial graphics as an impression management tool : evidence of Portuguese listed companies / Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Graca Azevedo, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Augusta Ferreira, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal Sara Dias, University of Aveiro, Portugal, Portugal -- Earnings management and stock market reaction / Antonio Cerqueira, University of Porto / School of Economics and Management, Portugal Claudia Pereira, Porto Accounting and Business School, Porto Polytechnic, Portugal -- Earnings management and audit in private firms : the effect of financial recuperation / Inna Paiva, Instituto Universitário de Lisboa (ISCTE-IUL), Portugal, Paulo Dias, Instituto Universitário de Lisboa (ISCTE-IUL), Portugal -- | |
| 505 | 8 | |a Determinants of the readability and comprehensibility of risk management reports : evidence from Portuguese listed companies / Graca Azevedo, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Augusta Ferreira, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Susana Martins, University of Aveiro, Portugal, Portugal -- Cláudia Pinto, estg, Polytechnic Institute of Viana do Castelo, Portugal -- Earnings management and corporate governance in family firms : evidence from a small market / Elisabete Vieira, GOVCOPP Unit Research, Portugal, Mara Madaleno, GOVCOPP Unit Research, Portugal -- | |
| 505 | 8 | |a Earnings management and mergers and acquisitions, empirical evidence from Italianlisted companies / Raffaela Casciello, University of Naples Federico II, Italy, Adele Caldarelli, University of Naples Federico II, Italy, Marco Maffei, University of Naples Federico II, Italy -- Developments in earnings management practices in the IFRS perspective : an application in a public company / Oguzhan CARIKCI, Suleyman Demirel University / TURKEY, Turkey, Mahmut Sami OZTURK, Suleyman Demirel University, Turkey -- An overall perspective of income smoothing as a strategy of earnings management / Cláudia Mendes, Polytechnic Institute of Cávado and Ave, Barcelos, Portugal (cmendes@ipca.pt), Portugal, Lúcia Rodrigues, University of Minho, Braga, Portugal, Portugal, Laura Parte, Spanish National University for Distance Education (UNED), Madrid, Spain, Spain -- | |
| 505 | 8 | |a Initial adoption of accounting standards converged to international standards and the effects on the earnings management / Caio Eduardo Mulatinho, Federal Rural University of Pernambuco, Brazil, Dimmitre Pereira, Federal University of Paraíba, Brazil, José Augusto Monteiro, Federal University of Alagoas, Brazil, Laura Leal, Group Moura, Brazil, Marcleide Pederneiras, Universidade Federal da Paraíba, Brazil, Marcelo Victor José de Ribeiro, Federal University of Pernambuco, Brazil, Rodrigo Amaro, Federal Rural University of Pernambuco, Brazil -- Earnings management and merger and acquisition : empirical evidence from Italian-listed companies / Raffaela Casciello, Università Degli Studi di Napoli "Federico II", Italy | |
| 520 | |a "This book investigates the new directions in earnings management and analyzes its relationship with international financial reporting standards, audits, corporate governance, the public sector, and ethics"-- | ||
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| 650 | 4 | |a Accounting / Standards | |
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| 650 | 7 | |a Financial statements / Standards |2 fast | |
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| building | Verbundindex |
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| contents | Impression management strategies in the chairmen's statements : evidence from the portuguese banking industry / Maria Borges, University of Aveiro, Portugal, Portugal, Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Graca Azevedo, University of Aveiro, Portugal, Stéphanie Pinheiro, University of Aveiro, Portugal, Portugal -- Earnings management in SMEs: evidence from Portugal and Spain / Andreia Sousa, Coimbra Business School, Portugal Cristina Góis, Coimbra Business School, Portugal, Clara Viseu, Coimbra Business School, Portugal -- The use of financial graphics as an impression management tool : evidence of Portuguese listed companies / Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Graca Azevedo, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Augusta Ferreira, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal Sara Dias, University of Aveiro, Portugal, Portugal -- Earnings management and stock market reaction / Antonio Cerqueira, University of Porto / School of Economics and Management, Portugal Claudia Pereira, Porto Accounting and Business School, Porto Polytechnic, Portugal -- Earnings management and audit in private firms : the effect of financial recuperation / Inna Paiva, Instituto Universitário de Lisboa (ISCTE-IUL), Portugal, Paulo Dias, Instituto Universitário de Lisboa (ISCTE-IUL), Portugal -- Determinants of the readability and comprehensibility of risk management reports : evidence from Portuguese listed companies / Graca Azevedo, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Augusta Ferreira, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Susana Martins, University of Aveiro, Portugal, Portugal -- Cláudia Pinto, estg, Polytechnic Institute of Viana do Castelo, Portugal -- Earnings management and corporate governance in family firms : evidence from a small market / Elisabete Vieira, GOVCOPP Unit Research, Portugal, Mara Madaleno, GOVCOPP Unit Research, Portugal -- Earnings management and mergers and acquisitions, empirical evidence from Italianlisted companies / Raffaela Casciello, University of Naples Federico II, Italy, Adele Caldarelli, University of Naples Federico II, Italy, Marco Maffei, University of Naples Federico II, Italy -- Developments in earnings management practices in the IFRS perspective : an application in a public company / Oguzhan CARIKCI, Suleyman Demirel University / TURKEY, Turkey, Mahmut Sami OZTURK, Suleyman Demirel University, Turkey -- An overall perspective of income smoothing as a strategy of earnings management / Cláudia Mendes, Polytechnic Institute of Cávado and Ave, Barcelos, Portugal (cmendes@ipca.pt), Portugal, Lúcia Rodrigues, University of Minho, Braga, Portugal, Portugal, Laura Parte, Spanish National University for Distance Education (UNED), Madrid, Spain, Spain -- Initial adoption of accounting standards converged to international standards and the effects on the earnings management / Caio Eduardo Mulatinho, Federal Rural University of Pernambuco, Brazil, Dimmitre Pereira, Federal University of Paraíba, Brazil, José Augusto Monteiro, Federal University of Alagoas, Brazil, Laura Leal, Group Moura, Brazil, Marcleide Pederneiras, Universidade Federal da Paraíba, Brazil, Marcelo Victor José de Ribeiro, Federal University of Pernambuco, Brazil, Rodrigo Amaro, Federal Rural University of Pernambuco, Brazil -- Earnings management and merger and acquisition : empirical evidence from Italian-listed companies / Raffaela Casciello, Università Degli Studi di Napoli "Federico II", Italy |
| ctrlnum | (OCoLC)1089708938 (DE-599)BVBBV045503833 |
| doi_str_mv | 10.4018/978-1-5225-7817-8 |
| format | Electronic eBook |
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| id | DE-604.BV045503833 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-20T06:38:19Z |
| institution | BVB |
| isbn | 9781522578185 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030888485 |
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| publisher | IGI Global |
| record_format | marc |
| spelling | International financial reporting standards and new directions in earnings management Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Augusta da Conceição Santos Ferreira Hershey, PA IGI Global [2019] 1 Online-Ressource txt rdacontent c rdamedia cr rdacarrier Impression management strategies in the chairmen's statements : evidence from the portuguese banking industry / Maria Borges, University of Aveiro, Portugal, Portugal, Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Graca Azevedo, University of Aveiro, Portugal, Stéphanie Pinheiro, University of Aveiro, Portugal, Portugal -- Earnings management in SMEs: evidence from Portugal and Spain / Andreia Sousa, Coimbra Business School, Portugal Cristina Góis, Coimbra Business School, Portugal, Clara Viseu, Coimbra Business School, Portugal -- The use of financial graphics as an impression management tool : evidence of Portuguese listed companies / Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Graca Azevedo, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Augusta Ferreira, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal Sara Dias, University of Aveiro, Portugal, Portugal -- Earnings management and stock market reaction / Antonio Cerqueira, University of Porto / School of Economics and Management, Portugal Claudia Pereira, Porto Accounting and Business School, Porto Polytechnic, Portugal -- Earnings management and audit in private firms : the effect of financial recuperation / Inna Paiva, Instituto Universitário de Lisboa (ISCTE-IUL), Portugal, Paulo Dias, Instituto Universitário de Lisboa (ISCTE-IUL), Portugal -- Determinants of the readability and comprehensibility of risk management reports : evidence from Portuguese listed companies / Graca Azevedo, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Augusta Ferreira, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Susana Martins, University of Aveiro, Portugal, Portugal -- Cláudia Pinto, estg, Polytechnic Institute of Viana do Castelo, Portugal -- Earnings management and corporate governance in family firms : evidence from a small market / Elisabete Vieira, GOVCOPP Unit Research, Portugal, Mara Madaleno, GOVCOPP Unit Research, Portugal -- Earnings management and mergers and acquisitions, empirical evidence from Italianlisted companies / Raffaela Casciello, University of Naples Federico II, Italy, Adele Caldarelli, University of Naples Federico II, Italy, Marco Maffei, University of Naples Federico II, Italy -- Developments in earnings management practices in the IFRS perspective : an application in a public company / Oguzhan CARIKCI, Suleyman Demirel University / TURKEY, Turkey, Mahmut Sami OZTURK, Suleyman Demirel University, Turkey -- An overall perspective of income smoothing as a strategy of earnings management / Cláudia Mendes, Polytechnic Institute of Cávado and Ave, Barcelos, Portugal (cmendes@ipca.pt), Portugal, Lúcia Rodrigues, University of Minho, Braga, Portugal, Portugal, Laura Parte, Spanish National University for Distance Education (UNED), Madrid, Spain, Spain -- Initial adoption of accounting standards converged to international standards and the effects on the earnings management / Caio Eduardo Mulatinho, Federal Rural University of Pernambuco, Brazil, Dimmitre Pereira, Federal University of Paraíba, Brazil, José Augusto Monteiro, Federal University of Alagoas, Brazil, Laura Leal, Group Moura, Brazil, Marcleide Pederneiras, Universidade Federal da Paraíba, Brazil, Marcelo Victor José de Ribeiro, Federal University of Pernambuco, Brazil, Rodrigo Amaro, Federal Rural University of Pernambuco, Brazil -- Earnings management and merger and acquisition : empirical evidence from Italian-listed companies / Raffaela Casciello, Università Degli Studi di Napoli "Federico II", Italy "This book investigates the new directions in earnings management and analyzes its relationship with international financial reporting standards, audits, corporate governance, the public sector, and ethics"-- Financial statements / Standards Accounting / Standards International business enterprises / Accounting Accounting / Standards fast Financial statements / Standards fast International business enterprises / Accounting fast Oliveira, Jonas da Silva (DE-588)1075761360 edt Azevedo, Graça Maria do Carmo (DE-588)1075761433 edt Ferreira, Augusta da Conceição Santos 1966- (DE-588)1105697932 edt Erscheint auch als Druck-Ausgabe, hardcover 978-1-5225-7817-8 https://doi.org/10.4018/978-1-5225-7817-8 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | International financial reporting standards and new directions in earnings management Impression management strategies in the chairmen's statements : evidence from the portuguese banking industry / Maria Borges, University of Aveiro, Portugal, Portugal, Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Graca Azevedo, University of Aveiro, Portugal, Stéphanie Pinheiro, University of Aveiro, Portugal, Portugal -- Earnings management in SMEs: evidence from Portugal and Spain / Andreia Sousa, Coimbra Business School, Portugal Cristina Góis, Coimbra Business School, Portugal, Clara Viseu, Coimbra Business School, Portugal -- The use of financial graphics as an impression management tool : evidence of Portuguese listed companies / Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Graca Azevedo, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Augusta Ferreira, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal Sara Dias, University of Aveiro, Portugal, Portugal -- Earnings management and stock market reaction / Antonio Cerqueira, University of Porto / School of Economics and Management, Portugal Claudia Pereira, Porto Accounting and Business School, Porto Polytechnic, Portugal -- Earnings management and audit in private firms : the effect of financial recuperation / Inna Paiva, Instituto Universitário de Lisboa (ISCTE-IUL), Portugal, Paulo Dias, Instituto Universitário de Lisboa (ISCTE-IUL), Portugal -- Determinants of the readability and comprehensibility of risk management reports : evidence from Portuguese listed companies / Graca Azevedo, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Augusta Ferreira, University of Aveiro, Research Centre on Accounting and Taxation, Portugal, Portugal, Susana Martins, University of Aveiro, Portugal, Portugal -- Cláudia Pinto, estg, Polytechnic Institute of Viana do Castelo, Portugal -- Earnings management and corporate governance in family firms : evidence from a small market / Elisabete Vieira, GOVCOPP Unit Research, Portugal, Mara Madaleno, GOVCOPP Unit Research, Portugal -- Earnings management and mergers and acquisitions, empirical evidence from Italianlisted companies / Raffaela Casciello, University of Naples Federico II, Italy, Adele Caldarelli, University of Naples Federico II, Italy, Marco Maffei, University of Naples Federico II, Italy -- Developments in earnings management practices in the IFRS perspective : an application in a public company / Oguzhan CARIKCI, Suleyman Demirel University / TURKEY, Turkey, Mahmut Sami OZTURK, Suleyman Demirel University, Turkey -- An overall perspective of income smoothing as a strategy of earnings management / Cláudia Mendes, Polytechnic Institute of Cávado and Ave, Barcelos, Portugal (cmendes@ipca.pt), Portugal, Lúcia Rodrigues, University of Minho, Braga, Portugal, Portugal, Laura Parte, Spanish National University for Distance Education (UNED), Madrid, Spain, Spain -- Initial adoption of accounting standards converged to international standards and the effects on the earnings management / Caio Eduardo Mulatinho, Federal Rural University of Pernambuco, Brazil, Dimmitre Pereira, Federal University of Paraíba, Brazil, José Augusto Monteiro, Federal University of Alagoas, Brazil, Laura Leal, Group Moura, Brazil, Marcleide Pederneiras, Universidade Federal da Paraíba, Brazil, Marcelo Victor José de Ribeiro, Federal University of Pernambuco, Brazil, Rodrigo Amaro, Federal Rural University of Pernambuco, Brazil -- Earnings management and merger and acquisition : empirical evidence from Italian-listed companies / Raffaela Casciello, Università Degli Studi di Napoli "Federico II", Italy Financial statements / Standards Accounting / Standards International business enterprises / Accounting Accounting / Standards fast Financial statements / Standards fast International business enterprises / Accounting fast |
| title | International financial reporting standards and new directions in earnings management |
| title_auth | International financial reporting standards and new directions in earnings management |
| title_exact_search | International financial reporting standards and new directions in earnings management |
| title_full | International financial reporting standards and new directions in earnings management Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Augusta da Conceição Santos Ferreira |
| title_fullStr | International financial reporting standards and new directions in earnings management Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Augusta da Conceição Santos Ferreira |
| title_full_unstemmed | International financial reporting standards and new directions in earnings management Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Augusta da Conceição Santos Ferreira |
| title_short | International financial reporting standards and new directions in earnings management |
| title_sort | international financial reporting standards and new directions in earnings management |
| topic | Financial statements / Standards Accounting / Standards International business enterprises / Accounting Accounting / Standards fast Financial statements / Standards fast International business enterprises / Accounting fast |
| topic_facet | Financial statements / Standards Accounting / Standards International business enterprises / Accounting |
| url | https://doi.org/10.4018/978-1-5225-7817-8 |
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