addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the … cash flows, that the management must take into account both the good informing of the information users through the … financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while …

is one of the great challenges of a company’s management. The legal reduction of payments in the form of taxes and fees …

. Although fiscality imposes certain rules and procedures, it also provides the potentiality to choose among several variants …

This study examines the earnings management behaviour of 455 distressed US firms that filed for bankruptcy during the … period 1986-2001. We examine (a) possible earnings management during the years prior to bankruptc-filing, (b) whether … qualified audit opinions cause conservative earnings management behaviour, (c) whether earnings management differs between firms …

, organizational configurations and management accounting systems. Based on a questionnaire surveys conducting in publicly held …, leadership style, organizational culture and management accounting systems are negatively associated with both financial and non …, promote flexible organizational culture, and use broad-focused management accounting systems. By contrast, cost leadership …

This paper examines the management issues faced by a businessman in pre-industrial Europe and how he addressed those … issues. Management focused on four main areas - managing agents (personnel); financial management; risk management; and … information management (communications and accounting) …

In this study, we examine whether and how tone management affects future stock price crash risk, measured as the … conditional skewness of firm-specific returns. We document a positive relationship between tone management and one … asymmetry, and higher earnings management constraints. Finally, descriptive analyses suggest that the level of tone management …