Earnings Management and Its Determinants: Closing Gaps in Empirical Accounting Research

Earnings Management and Its Determinants: Closing Gaps in Empirical Accounting Research

by Igor Goncharov

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Product Details

ISBN-13: 9780820498072
Publisher: Lang, Peter Publishing, Incorporated
Publication date: 11/28/2005
Series: European University Studies , #3167
Pages: 156
Product dimensions: 6.00(w) x 1.25(h) x 9.00(d)

About the Author

The Author: Igor Goncharov was born in 1980 in St. Petersburg (Russia). After graduation from St. Petersburg State University, School of Management and University of Bremen, Master of Business Studies, he worked as a research officer at the Chair of Accounting and Control, University of Bremen. In 2005 he joined the Monopolies Commission (Germany) as a scientific assistant.

Table of Contents

Contents: Earnings management and the quality of earnings – Techniques for detection of earnings management – Motivations for and constraints of earnings management – The extent of earnings management under different accounting frameworks – Earnings management when incentives compete.

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