Earnings Management And The Quality Of The Financial Reporting
AbstractDuring 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.
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Bibliographic InfoArticle provided by Prague Development Center in its journal Perspectives of Innovation in Economics and Business (PIEB).
Volume (Year): 8 (2011)
Issue (Month): 2 (August)
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Web page: http://academicpublishingplatforms.com/journal.php?journal=PIEB
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Earnings quality; reporting quality; earnings management; earnings smoothing; accounting quality.;
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