Name: Earnings Management -an Overview (en Inglés)
SKU: 62147358
Price: 68.15 USD
Availability: InStock
Author: Isha Grover; Minakshi Budhiraja; Priyanka Arora

portada Earnings Management -an Overview (en Inglés)

Earnings Management -an Overview (en Inglés)

Formato

Libro Físico

Editorial

Lap Lambert Academic Publishing

Autor

Isha Grover; Minakshi Budhiraja; Priyanka Arora

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

ISBN13

9786207639861

Earnings Management -an Overview (en Inglés)

Isha Grover; Minakshi Budhiraja; Priyanka Arora (Autor) · Lap Lambert Academic Publishing · Tapa Blanda

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Reseña del libro "Earnings Management -an Overview (en Inglés)"

Earnings management is a financial reporting phenomenon which is used by managers to mask the true financial results of the company that stakeholders ought to know. Earnings management activities have their roots in agency conflict between managers and external shareholders in a firm. Continuous development and growth of capital market has allured the foreign investors to invest their funds in India. Corporate collapses are badly deteriorating actual and potential investors trust on Indian capital market. Hence, there is a strong need to build the reputation of Indian economy at international level. This can be achieved by presenting true and fair picture of financial reports which ensures the absence of manipulated and misleading figures in financial statements. Earnings management provides base for opportunistic acts done by managers which in future may turn out to be a fraud. Hence, it is necessary to know the foundation of such frauds so that this could be controlled. In this direction, the present book tries to gives an overview of earnings management concept, motives, restrictive tools.