Earnings Management, Conservatism, and Earnings Quality

by Alfred Wagenhofer and Ralf Ewert

Earnings Management, Conservatism, and Earnings Quality reviews and illustrates earnings management, conservatism, and their effects on earnings quality in an economic modeling framework. Both earnings management and conservative accounting introduce biases to financial reports. The fundamental issue addressed is what economic effects these biases have on earnings quality or financial reporting quality. Earnings Management, Conservatism, and Earnings...

• Format: Paperback
• Language: English
• ISBN: 1601986025
• ISBN13: 9781601986023
• Release Date: December 2012
• Publisher: Now Publishers
• Length: 134 Pages
• Weight: 0.44 lbs.
• Dimensions: 0.3" x 6.1" x 9.2"