AH Al-Rassas - Universiti Utara Malaysia, 2015 - etd.uum.edu.my
Earnings quality reflects the integrity and quality of financial reporting which minimizes the information asymmetry and agency conflicts among management, owners, and majority and …
M Comporek - Zeszyty Teoretyczne Rachunkowości, 2018 - ceeol.com
Choć z punktu widzenia sprawozdawczości finansowej zysk (strata) netto jest rachunkowym rezultatem różnicy między wygenerowanymi w danym okresie przychodami i …
In the restaurant industry, information gap between inside management and outside stakeholders could be considerable due to analyst'lack of interest in the restaurant industry …
M Comporek - The Theoretical Journal of Accounting, 2018 - ztr.skwp.pl
Although from the point of view of financial reporting, net profit (loss) is the accounting result of the difference between revenues and deductible (operating) expenses, this measure due …
This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The …
This research examine the effect of goodwill impairment on earnings management. The change of standard stated that goodwill is no longer subject to amortization but impairment …