Rounding Up Performance Measures in German Firms : Earnings Cosmetics or Earnings Management on a Larger Scale?
Year of publication: |
2020
|
---|---|
Authors: | Lebert, Sebastian |
Other Persons: | Mohrmann, Ulf (contributor) ; Stefani, Ulrike (contributor) |
Publisher: |
[2020]: [S.l.] : SSRN |
Subject: | Performance-Messung | Performance measurement | Deutschland | Germany | Bilanzpolitik | Accounting policy | Gewinn | Profit |
Extent: | 1 Online-Ressource (39 p) |
---|---|
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Journal of Business Finance and Accounting, forthcoming Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 20, 2020 erstellt |
Other identifiers: | 10.2139/ssrn.2882741 [DOI] |
Classification: | M41 - Accounting ; M42 - Auditing ; c46 |
Source: | ECONIS - Online Catalogue of the ZBW |
-
Dilger, Thomas, (2015)
-
Svitlík, Jan, (2019)
-
Management earnings guidance as a commitment device
Black, Dirk E., (2021)
- More ...
-
Lebert, Sebastian, (2020)
-
Lebert, Sebastian, (2021)
-
Mohrmann, Ulf, (2019)
- More ...