Earnings Management, Conservatism, and Earnings Quality

by Alfred Wagenhofer and Ralf Ewert

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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"

Related Subjects

Business Business & Investing Economics

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Earnings Management, Conservatism, and Earnings Quality

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