Extracto
Contents
Executive Summary
1 Introduction
2 Theoretical rationale: Earnings management
2.1 Techniques and effects
2.2 Reasons for use of earnings management
3 Empirical Evidence: earnings management and investor protection under IFRS
3.1 Prior adoption of IFRS
3.2 Voluntary adoption of IFRS
3.3 Mandatory adoption of IFRS
4 Summary and conclusion
Bibliography
Final del extracto de 19 páginas
- Citar trabajo
- MSc, BA Christoph Sindezingue (Autor), 2010, Does IFRS increase transparency and consequently increase investor protection?, Múnich, GRIN Verlag, https://www.grin.com/document/161689
Así es como funciona
✕
Extracto de
19
Páginas
Comentarios