The role of accounting disaggregation in detecting and mitigating earnings management
Eli Amir; Eti Einhorn; Itay Kama
| Year of publication: |
2014
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|---|---|
| Authors: | Amir, Eli ; Einhorn, Eti ; Kama, Itay |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 1, p. 43-68
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| Subject: | Information asymmetry | Accounting | Financial reporting | Reporting bias | Earnings management | Disaggregated accounting data | Financial ratios | Ratio analysis | Bilanzpolitik | Accounting policy | Rechnungswesen | Betriebliche Kennzahl | Financial ratio | Asymmetrische Information | Asymmetric information | Berichtswesen | Reporting | Informationswert | Information value | Betriebliche Finanzwirtschaft | Managerial finance | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010347415