Home Page
Chi siamo
Collane
E-book
Percorsi di lettura
Come acquistare
Book orders
Come Contattarci
Help
Login
Password?
Elenco alfabetico delle riviste
Riviste (in corso)
per disciplina
Come effettuare
una ricerca
Servizi per gli Autori
Servizi per biblioteche ed enti
Come abbonarsi alla versione cartacea
Come abbonarsi alla versione online
Servizi online
per atenei
Servizi
per utenti privati
Abbonarsi ad una
versione cartacea o
online
Scaricare un articolo
online
Il costo di un
download credit
Acquistare un
download credit
Acquistare un singolo fascicolo come e-book
Foreign orders
Come acquistare arretrati
Canoni abbonamenti
Fotocopie e diritto d'autore: domande e risposte
Fare copie "in regola" è più semplice di quanto si possa pensare...
Condividi
Tweet
Book review
Titolo Rivista:
FINANCIAL REPORTING
Autori/Curatori:
Simone Aresu
Anno di pubblicazione:
2014
Fascicolo:
2-3-4
Lingua:
Inglese
Numero pagine:
8
P.
171-178
Dimensione file:
171 KB
DOI:
10.3280/FR2014-002008
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:
clicca qui
qui
Preview
Bibliografia
Citami
Qui sotto puoi vedere in
anteprima
la prima pagina di questo articolo.
Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf)
seguendo le facili indicazioni per acquistare il
download credit.
Barth M.E. and Landsman W.R. (2010), How did Financial Reporting Contribute to the Financial Crisis?, European Accounting Review, 19 (3), pp. 399-423,,
DOI: 10.1080/09638180.2010.498619
Benston G.J. and Hartgraves A.L. (2002), Enron: what happened and what we can learn from it, Journal of Accounting and Public Policy, 21 (2), pp. 105-127,,
DOI: 10.1016/S0278-4254(02)00042-X
Dechow P., Ge W. and Schrand C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences, Journal of Accounting and Economics, 50(2), pp. 344-401,,
DOI: 10.1016/j.jacceco.2010.09.001
Dechow P. and Skinner D.J. (2000), Earnings management: Reconciling the views of accounting academics, practitioners, and regulators, Accounting Horizons, 14 (2), pp. 235-250,,
DOI: 10.2308/acch.2000.14.2.235
Fischer M. and Rosenzweig K. (1995), Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management, Journal of Business Ethics, 14 (6), pp. 433-444,,
DOI: 10.1007/BF00872085
Godfrey J., Mather P. and Ramsay A. (2003), Earnings and impression management in financial reports: the case of CEO changes, Abacus, 39 (1), pp. 95-123,,
DOI: 10.1111/1467-6281.00122
Gordon M. J. (1964), Postulates, principles and research in accounting, The Accounting Review, 39 (2), pp. 251-263.
Healy P.M. and Wahlen J.M. (1999), A review of the earnings management literature and its implications for standard setting, Accounting horizons, 13 (4), pp. 365-383.
Holthausen R.W. and Leftwich R.W. (1983), The economic consequences of accounting choice implications of costly contracting and monitoring, Journal of Accounting and Economics, 5, pp. 77-117,,
DOI: 10.1016/0165-4101(83)90007-1
Jensen M.C. and Meckling W.H. (1976), Theory of the firm: Managerial behavior, agency costs and ownership structure, Journal of financial economics, 3 (4), pp. 305-360,,
DOI: 10.1016/0304-405X(76)90026-X
Jensen M.C. (1983), Organization Theory and Methodology, The Accounting Review, 58 (2), pp. 319-339.
Klein A. (2002), Audit committee, board of director characteristics, and earnings management, Journal of accounting and economics, 33 (3), pp. 375-400,,
DOI: 10.1016/S0165-4101(02)00059-9
Lo K. (2008), Earnings management and earnings quality, Journal of Accounting and Economics, 45 (2), pp. 350-357.
Merkl-Davies D.M. and Brennan N. (2011), A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives, Accounting and business research, 41 (5), pp. 415-437. Peasnell K.V., Pope P.F. and Young S. (2005), Board monitoring and earnings management: do outside directors influence abnormal accruals?, Journal of Business Finance & Accounting, 32(7‐8), pp. 1311-1346,,
DOI: 10.1111/j.0306-686X.2005.00630.x
Perel M. (2003), An ethical perspective on CEO compensation, Journal of Business Ethics, 48(4), pp. 381-391,,
DOI: 10.1023/B:BUSI.0000005803.24077.55
Satava D., Caldwell C. and Richards L. (2006), Ethics and the auditing culture: rethinking the foundation of accounting and auditing, Journal of Business Ethics, 64 (3), pp. 271-284,,
DOI: 10.1007/s10551-005-0556-y
Schipper K. (1989), Commentary on earnings management, Accounting Horizons, 3, pp. 91-102.
Shah A.K. (1996), Creative compliance in financial reporting, Accounting, Organizations and Society, 21 (1), pp. 23-39,,
DOI: 10.1016/0361-3682(95)00015-2
Walker M. (2013), How far can we trust earnings numbers? What research tells us about earnings management, Accounting and Business Research, 43 (4), pp. 445-481,,
DOI: 10.1080/00014788.2013.785823
Xie B., Davidson W. and DaDalt P.J. (2003), Earnings management and corporate governance: the role of the board and the audit committee, Journal of Corporate Finance, 9 (3), pp. 295-316,,
DOI: 10.1016/S0929-1199(02)00006-8
Yin R. (1984), Case study research. (Beverly Hills, CA: Sage).
Simone Aresu, in "FINANCIAL REPORTING" 2-3-4/2014, pp. 171-178, DOI:10.3280/FR2014-002008
Informazioni sulla Rivista
English version
Suggerite alla Vostra Biblioteca di abbonarsi
Pubblicità