Levels of reported financial result and the scope of accrual-based earnings management. An exemplification studies on the example of public companies of the clothing industry
The reported values of the financial result at various levels of the company's operations are an important source of information for various stakeholder groups of textile companies. However, due to its accrual character, financial result is a category highly susceptible to intentional increa...
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| Format: | Article |
| Language: | English |
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University of Applied Sciences in Bielsko-Biała
2023-03-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | https://asej.eu/index.php/asej/article/view/669 |