selective misrepresentation of financial information due to earnings management : Theoretical background, models and empirical evidence from the European Union.

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.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.