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Earnings Management And The Quality Of The Financial Reporting

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  • INGRID SHULI

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

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    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.

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    Bibliographic Info

    Article provided by Prague Development Center in its journal Perspectives of Innovation in Economics and Business (PIEB).

    Volume (Year): 8 (2011)
    Issue (Month): 2 (August)
    Pages: 45-48

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    Handle: RePEc:pdc:jrpieb:v:8:y:2011:i:2:p:45-48

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    Web page: http://academicpublishingplatforms.com/journal.php?journal=PIEB
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    Related research

    Keywords: Earnings quality; reporting quality; earnings management; earnings smoothing; accounting quality.;

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