International financial reporting standards and new directions in earnings management / Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, and Augusta da Conceicao Santos Ferreira, editors
- Hershey, Pennsylvania (701 E. Chocolate Avenue, Hershey, Pennsylvania, 17033, USA) : IGI Global, 
- Physical Description:
- 1 online resource (22 PDFs (342 pages))
- Additional Creators:
- Oliveira, Jonas da Silva
Azevedo, Graça Maria do Carmo
Ferreira, Augusta da Conceicao Santos, 1966-
- Chapter 1. Earnings quality and firm valuation: a "new" perspective deriving from the literature -- Chapter 2. Earnings management and stock market reaction -- Chapter 3. An overall perspective of income smoothing as a strategy of earnings management -- Chapter 4. Earnings management and mergers and acquisitions: empirical evidence from Italian-listed companies -- Chapter 5. Earnings management in SMEs: evidence from Portugal and Spain -- Chapter 6. Earnings management and corporate governance in family firms: evidence from a small market -- Chapter 7. Earnings management and audit in private firms: the effect of financial recuperation -- Chapter 8. The relationship between the quality of financial information in industrial companies and discretionary inventory management -- Chapter 9. Impression management strategies in the chairmen's statements: evidence from the Portuguese banking industry -- Chapter 10. Determinants of the readability and comprehensibility of risk disclosures: evidence from Portuguese listed companies -- Chapter 11. The use of financial graphics as an impression management tool: evidence of Portuguese listed companies -- Chapter 12. Convergence of accounting standards to international standards and earnings management in Brazilian companies -- Chapter 13. Developments in earnings management practices in the IFRS perspective: an application in a public company.
- "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"--
9781522578185 (electronic bk.)
- Bibliography Note:
- Includes bibliographical references and index.
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