ARTICLES - Financial Reporting - EARNINGS MANAGEMENT AND THE ABUSE OF MATERIALITY - Earnings management practices often stem from misuse or misunderstanding of the proper application of the materiality concept. SAB no. 99 provides guidance on evaluating materiality in the audit process and the preparation of financial statements
|Year of publication:||
|Authors:||Grant, C.Terry; DePree Jr, Chauncey M.; Grant, Gerry H.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 190.2000, 3, p. 41-46
Depree Jr, Chauncey M., (1999)
Ciccotello, Conrad S., (2004)
Can Regulations Curb Excessive Executive Pay? Since the early 1990s, the compensation received by CEOs and other top executives at public companies in the United States has far outpaced the increase in net revenues and other measures of company growth. The SEC, Congress, and FASB have passed regulations and standards in an effort to slow down the rapid increase of executive compensation rates as ...
Grant, C.Terry, (2008)
- More ...