ARTICLES - In My Opinion - WHAT DRIVES EARNINGS MANAGEMENT - People who issue financial reports are often concerned more about what the reports tell about them than they are about how well the reports reflect real-world events. Unfortunately, GAAP tilts toward the issuers, the author says.
| Year of publication: |
2000
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|---|---|
| Authors: | Rosenfield, Paul |
| Published in: |
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 190.2000, 4, p. 106-112
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