Free Delivery Over $100
|
|
|||
|
||||
OverviewEarnings management has been defined by several scholars. Strakova (2006) defined earnings management to be as accounting techniques used by managers to produce financial reports that would distort the actual operating results or manipulate the outcome of contracts of their firms. Earnings management is also defined by Sun et al. (2010) as procedures that the management selects and the application of some accounting methods to influence financial results, in order to meet predetermined revenue goals. Earnings management is the process of deviating from standard accounting processes and adjusting reported income (Roychowdhury, 2006). It is the purposeful manipulation of financial statements to look good in the eyes of the public and influence major decisions based on accrued earnings per share results which are often called the shareholders' profits (Healy & wahlen, 1999; Scott, 2014). According to Scott (2014) stock analysts and investors are often attracted to a particular stock by considering the earnings of the firm. Full Product DetailsAuthor: Teibowei Henry EkpoamumemiPublisher: LAP Lambert Academic Publishing Imprint: LAP Lambert Academic Publishing Dimensions: Width: 15.20cm , Height: 0.50cm , Length: 22.90cm Weight: 0.141kg ISBN: 9786207468171ISBN 10: 6207468171 Pages: 88 Publication Date: 07 March 2024 Audience: General/trade , General Format: Paperback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |
||||
