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Earnings Management And The Quality Of The Financial Reporting

Author

Listed:
  • INGRID SHULI

    (Faculty of Economics, Accounting Department University of Tirana, Albania)

Abstract

During the last time in the development of the financial reporting and frauds there have emerged several problems related to the quality of several indicators on the financial statements and especially the quality of the earnings indicator.

Suggested Citation

  • Ingrid Shuli, 2011. "Earnings Management And The Quality Of The Financial Reporting," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, vol. 8(2), pages 45-48, August.
    • Handle: RePEc:pdc:jrpieb:v:8:y:2011:i:2:p:45-48
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    References listed on IDEAS

    as
    1. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
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    More about this item

    Keywords

    Earnings quality; reporting quality; earnings management; earnings smoothing; accounting quality.;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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