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This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Les conclusions obtingudes per aquest estudi, que representa el 93% de la població, permeten obtenir una visió de conjunt i detallada dels serveis que integren el cicle de l'aigua, amb l'objectiu de realitzar una gestió hídrica integral i sostenible sobre la qual tant s'ha debatut darrerament.
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
La innovación eduativa y la calidad de la docencia son los objetivos de estas esperiencias prácticas presentadas en la V Jornada de Mejora Educativa de la Universitat Jaume I, cuyas actas esta publicación, junto a las de la IV Jornada d'harmonització europea de la Universitat Jaume I
Contains information on international organizations and individual chapters on academic institutions in countries from Afghanistan to Zimbabwe. A comprehensive index is included in both volumes.