Earnings Measurement, Determination, Management, and Usefulness: An Empirical Approach

by Ahmed Riahi-Belkaoui

Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be smoothed, for example.) A succinct, penetrating, illuminating treatment...

• Format: Hardcover
• Language: English
• ISBN: 1567203302
• ISBN13: 9781567203301
• Release Date: November 1999
• Publisher: Praeger
• Length: 200 Pages
• Weight: 1.13 lbs.
• Dimensions: 0.8" x 6.4" x 9.6"