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EARNING QUALITY AND EARNINGS MANAGEMENT
BISSESSUR SANJAY wydawnictwo: VDM VERLAG DR.MULLER , rok wydania 2008, wydanie I cena netto: 460.00 Twoja cena 437,00 zł + 5% vat - dodaj do koszyka Earnings Quality and Earnings Management
by Sanjay Bissessur
The primary product of financial reporting is net income or earnings as a measure of
performance. Earnings are the summary measure of firm performance produced under the
accrual basis of accounting. Earnings are important since they are used as a summary
measure of firm performance by a wide range of users, for instance for executive
compensation plans or in debt covenants. Accruals are at the heart of Financial Reporting.
The primary role of accruals is to overcome problems with measuring firm performance when
firms are in continuous operation. Accruals shift or adjust the recognition of cash flows
over time, so that the adjusted number, i.e. earnings, better measures firm performance.
However, accruals can also be used to manage earnings. As a result, accruals play a major
role in the determination of the quality of reported earnings. This study provides an
overview of the role of accruals in financial reporting. In the empirical analysis, the
manner in which accruals adjust cash flows is examined for respectively the prediction of
future cash flows, growth and losses
216 pages, Paperback
Po otrzymaniu zamówienia poinformujemy, czy wybrany tytuł polskojęzyczny lub
anglojęzyczny jest aktualnie na półce księgarni.
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