An overview of earnings management measurement approaches : development and evaluation
Alternative title: | Prikaz pristupa identifikovanja nivoa upravljanja dobitkom |
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Year of publication: |
2014
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Authors: | Marai, Awidat ; Pavlovic, Vladan |
Published in: |
Facta Universitatis / Series economics and organization / University of Niš. - Niš, ISSN 0354-4699, ZDB-ID 2273814-9. - Vol. 11.2014, 1, p. 21-36
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Subject: | earnings management | measurement of earnings management | aggregate accruals approach | specific accruals approach statistical | distribution approach | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Messung | Measurement | Gewinn | Profit |
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