International financial reporting standards and new directions in earnings management

1 Online-Ressource (342 Seiten)

Includes bibliographical references and index

Chapter 1. Earnings quality and firm valuation: a "new" perspective deriving from the literature -- Chapter 2. Earnings management and stock market reaction -- Chapter 3. An overall perspective of income smoothing as a strategy of earnings management -- Chapter 4. Earnings management and mergers and acquisitions: empirical evidence from Italian-listed companies -- Chapter 5. Earnings management in SMEs: evidence from Portugal and Spain -- Chapter 6. Earnings management and corporate governance in family firms: evidence from a small market -- Chapter 7. Earnings management and audit in private firms: the effect of financial recuperation -- Chapter 8. The relationship between the quality of financial information in industrial companies and discretionary inventory management -- Chapter 9. Impression management strategies in the chairmen's statements: evidence from the Portuguese banking industry -- Chapter 10. Determinants of the readability and comprehensibility of risk disclosures: evidence from Portuguese listed companies -- Chapter 11. The use of financial graphics as an impression management tool: evidence of Portuguese listed companies -- Chapter 12. Convergence of accounting standards to international standards and earnings management in Brazilian companies -- Chapter 13. Developments in earnings management practices in the IFRS perspective: an application in a public company

10.4018/978-1-5225-7817-8 [DOI]

ECONIS - Online Catalogue of the ZBW