Earnings Quality: Definitions, Measures, and Financial Reporting, Menicucci Elisa

Автор: Bruno Maria Franceschetti
Название: Financial Crises and Earnings Management Behavior
ISBN: 331954120X ISBN-13(EAN): 9783319541204
Издательство: Springer
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Цена: 13415.00 р.
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Описание: This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism.

Автор: Elisa Menicucci
Название: Earnings Quality
ISBN: 3030367975 ISBN-13(EAN): 9783030367978
Издательство: Springer
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Цена: 6707.00 р.
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Описание: This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it.

Название: Reporting Non-GAAP Financial Measures: A Theoretical and Empirical Analysis in Europe
ISBN: 1527542378 ISBN-13(EAN): 9781527542372
Издательство: Cambridge Scholars
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Цена: 9503.00 р.
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Описание: The use of alternative performance indicators (APMs) (also known as `Non-GAAP` earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these `tailored` earnings and on the economic reasons behind them.