книги Бизнес Экономика

Accruals: Signalling or misleading?. Evidence from New Zealand

Код 911699

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Аннотация к книге "Accruals: Signalling or misleading?. Evidence from New Zealand"

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...

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Издательство: Книга по требованию
Дата выхода: июль 2011
ISBN: 978-3-6391-5347-7
Объём: 108 страниц
Масса: 184 г
Размеры(высота, ширина, толщина), см: 23 x 16 x 1

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