Cimini, Riccardo. <br/><br/>
selective misrepresentation of financial information due to earnings management :  Theoretical background, models and empirical evidence from the European Union. 

 - 1st ed. 
 - 1 online resource (223 pages) 
 - Studi di Ragioneria e di Economia Aziendale; Collana fondata da G. Zanda .
 - Studi di Ragioneria e di Economia Aziendale; Collana fondata da G. Zanda .
<br/><br/>COVER -- Quartino -- Dedica -- Index -- Introduction -- Part 1 - Theoretica Background -- Chapter 1 - The fundamentals of misrepresentation of financial information in annual reports -- Part 2 - An evolutionary approach of the techniques used to detect accrual-accounting earnings management -- Chapter 2 - From the Healy (1985) model  to the ratio analysis -- Chapter 3 - From the decline of the ratio analysis to the "second-generation" models -- Part 3 - Detecting earnings management across the EU: Empirical evidences -- Chapter 4 - Detecting earnings management by using the ratio analysis after the mandatory adoption of IFRS in the EU -- Chapter 5 - Detecting earnings management across the EU after the burst of the financial crisis -- Part 4 - The most recent studies in the earnings management field of research -- Conclusions -- References ] -- Finito di stampare -- Volumi pubblicati. 
<br/><br/><label>ISBN: </label>9788892154988 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Corporations -- Accounting.<br/>Earnings management.<br/>Finance -- European Union countries.<br/>Financial statements.
<br/><br/><label>Index Terms--Genre/Form: </label><br/>Electronic books.
<br/><br/><label>LC Class. No.: </label>HF5686.C7 -- .C565 2015eb 
<br/><br/><label>Dewey Class. No.: </label>657