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Forward-Looking Information Disclosures, Earnings Management Practices.
В наличии
Местонахождение: Алматы | Состояние экземпляра: новый |
Бумажная
версия
версия
Автор: Rateb Alqatamin
ISBN: 9783330045170
Год издания: 2017
Формат книги: 60×90/16 (145×215 мм)
Количество страниц: 276
Издательство: LAP LAMBERT Academic Publishing
Цена: 47821 тг
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Аннотация: Forward-Looking Information Disclosure (FLID) is considered as one of the monitoring tools that controls managers’ opportunistic behavior and allows investors to assess a firm’s future performance and improve their ability to make rational investment decisions. In addition, FLID is a mechanism to provide more information to investors and other stakeholders through formal and informal channels, and is widely perceived as a feature of an efficient capital market. On the other hand, Earnings Management (EM) is an accounting process that managers adopt to manipulate the earnings of the company through accounting choices and discretionary accruals. Over the last two decades, a considerable amount of literature has investigated the nuances of how managers manage earnings to alter financial reports. This book, therefore, contributes to knowledge by shedding light on the relationship between the level of FLID and EM practices. It also provides new evidence about the effect of CEO's personal characteristics on both decisions.
Ключевые слова: Earnings Management, Forward-Looking Information Disclosures, CEO's characteristics.