Debates and studies on earnings management: a geographical perspective
Earnings management has received considerable attention in the accounting literature. However some aspects and environments are still unexplored. We present the debates on this subject: real transactions or accounting practices, respecting the rules or crossing the boundaries, efficient or opportuni...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Rada Naukowa SKwP
2014-04-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://journals.indexcopernicus.com/fulltxt.php?ICID=1098803 |