Debates and studies on earnings management: a geographical perspective

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...

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Bibliographic Details
Main Authors: Susana Callao, José I. Jarne, Dawid Wróblewski
Format: Article
Language:English
Published: Rada Naukowa SKwP 2014-04-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
earnings management;geographical perspective;literature review;Accounting
Online Access:http://journals.indexcopernicus.com/fulltxt.php?ICID=1098803

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