The selective misrepresentation of financial information due to earnings management. Theoretical background, models and empirical evidence from the European Union

Riccardo Cimini

Editore: Giappichelli
Anno edizione: 2015
Tipo: Libro tecnico professionale
Pagine: XIV-201 p., Brossura
  • EAN: 9788834858813
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Introduction. – Part 1: Theoretical Background. – I. The fundamentals of misrepresentation of financial information in annual reports. – Part 2: An evolutionary approach of the techniques used to detect accrual-accounting earnings management. – II. From the Healy (1985) model to the ratio analysis. – III. From the decline of the ratio analysis to the “second-generation” models. – Part 3: detecting earnings management across the eu: empirical evidences. – IV. Detecting earnings management by using the ratio analysis after the mandatory adoption of IFRS in the EU . – V. Detecting earnings management across the EU after the burst of the financial crisis. – Part 4: The most recent studies in the earnings management field of research. – Conclusions. – References.