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creative accounting
(redirected from Earnings management)

    Also found in: Financial, Wikipedia 0.01 sec.
Translations
creative accounting
n → kreative Buchführung f (um einen falschen Eindruck vom erzielten Gewinn zu erwecken)
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Their work examined more than 1,100 firms in three countries to determine whether the earnings management appeared to increase or decrease after implementation of IFRS.
Highlights of IFRS research by Bolt-Lee, Cynthia; Smith, L. Murphy / Journal of Accountancy
The nine chapters discuss interpersonal relationships and mental health among Japanese college students, accountability and assessment in higher education, ethical views of Japanese managers, evidence from Japan regarding earnings management to meet earnings benchmarks, contemporary monetary policy and financial system issues, international intra-firm transfer of management technology by Japanese multinational corporations, and Sino-Japanese relations.
Japan; economic, political and social issues by Reference & Research Book News
Recent journal issues have carried articles and opinions on topics such as: sustaining trust among family members, earnings management, turnaround strategies, contingency models for succession, financial structures, divorce and corporate relationships post-divorce, spousal inheritance and operating in emerging markets, among many others.
"Family Business Review," "Criminal Justice Abstracts" from Sage by Legal Publisher
 
 
 
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