Download or read book Corporate governance e politiche di Earnings Management Aspetti teorici ed evidenze empiriche written by Stella Lippolis and published by FrancoAngeli. This book was released on 2016-08-30T00:00:00+02:00 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1100

Download or read book Corporate governance e politiche di earnings management written by Stella Lippolis and published by . This book was released on 2015-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book La verifica di impairment nella prospettiva delle politiche di earnings management written by Cristina Florio and published by FrancoAngeli. This book was released on 2011 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Le pratiche di earnings management nei gruppi piramidali italiani written by Massimiliano Farina Briamonte and published by FrancoAngeli. This book was released on 2019-04-04T00:00:00+02:00 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: 376.7

Download or read book Consigli di amministrazione delle societ quotate e qualit degli utili in Italia written by Antonio Marra and published by EGEA spa. This book was released on 2013-11-17T00:00:00+01:00 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il presente lavoro costituisce un contributo per cogliere le interazioni tra i possibili assetti della Corporate Governance e la qualità delle informazioni e della performance dell'impresa. In particolare, si cerca di comprendere quale sia il ruolo che le strutture e i meccanismi del governo d'impresa, e pi in particolare il consiglio di amministrazione, possono assumere per consentire agli investitori di guardare alla performance aziendale in maniera neutra. In passato le ricerche svolte su temi prossimi a quello in considerazione hanno avuto, quale prevalente riferimento, o contesti internazionali oppure contesti di carattere nazionale legati a tradizioni contabili a carattere localistico. In questa sede si cerca, per la prima volta, di indagare quale sia la relazione tra il consiglio di amministrazione (e le sue caratteristiche) da un lato e la qualità degli utili dall'altra, avendo a riferimento due interessanti aspetti: (i) il panorama italiano; (ii) i principi contabili internazionali. Una combinazione di fattori interessante che permette di ottenere un angolo di lettura unico, visto il contesto di riferimento ed in grado di fornire considerazioni di generale interesse.

Download or read book The Effect of Corporate Governance on Management s Real Earnings Management Decisions written by Yaser Youssif and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Le politiche di bilancio nelle societ a partecipazione pubblica written by Margherita Smarra and published by FrancoAngeli. This book was released on 2021-02-01T00:00:00+01:00 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: 376.11

Download or read book Earnings management written by CASCIELLO RAFFAELA and published by Giappichelli. This book was released on 2024-06-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il presente scritto propone una disamina delle caratteristiche dell’earnings management e delle sue implicazioni per l’attendibilità della comunicazione economico-finanziaria delle imprese. L’inquadramento della ricerca è finalizzato ad indagare se il processo di accantonamento per perdite attese sui crediti di tipo Expected Credit Loss (ECL) per le imprese IFRS-compliant, derivante dall’applicazione del principio contabile IFRS 9 ‘Financial Instruments’, possa aver creato condizioni di incentivo o ostacolo al ricorso alle politiche di earnings management. Attraverso un’analisi dettagliata delle peculiarità del processo di stima delle perdite attese sui crediti secondo il metodo ECL, si pone in evidenza l’esistenza di taluni margini valutativi discrezionali nel processo di loan loss provisioning potenzialmente sfruttabili per l’alterazione del risultato economico dell’esercizio. La trattazione teorica è supportata da un’analisi empirica nel contesto delle imprese finanziarie quotate europee, volta ad indagare se la variabilità delle tempistiche di riconoscimento delle perdite attese sui crediti secondo il metodo ECL è associata alle operazioni di earnings management.

Download or read book Three Essays on Corporate Governance and Earnings Management written by Nader Younus and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Assetti di governance sistemi di controllo e di risk management nelle aziende familiari written by Giuseppe D'Onza and published by G Giappichelli Editore. This book was released on 2017-07-24 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book How Corporate Governance Mitigates the Abuse of Earnings Management written by 湯惠雯 and published by . This book was released on 2006 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Governance effect on earnings management on Dow Jones Industry Average written by Jerusha Manuela and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Relationship Between Corporate Governance Initiatives and Earnings Management written by Maryam Safari and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Lo shareholder engagement negli studi di corporate governance written by Nicola Cucari and published by FrancoAngeli. This book was released on 2019-03-05T00:00:00+01:00 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1210

Download or read book Corporate Governance Earnings Management and the Information Content of Accounting Earnings written by Turki Bugshan and published by . This book was released on 2005 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Gli amministratori indipendenti Corporate governance earnings management written by Francesca Di Donato and published by . This book was released on 2012 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Governance and Accruals Earnings Management written by Leonidas C. Doukakis and published by . This book was released on 2014 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the association between corporate governance and accruals earnings management using a Corporate Governance Index (CGI) consisting of 55 individual corporate governance measures. Prior literature has focused primarily on certain individual corporate governance measures, overlooking the multidimensional character of corporate governance. Based on a sample of firms listed on the Athens, Milan and Madrid Stock Exchanges, we find an inverse relationship between corporate governance and earnings management. Corporate governance provisions seem to constrain the tendency of management to manage earnings leading to higher credibility for financial statements. Additional tests suggest that the negative relationship holds for large and middle capitalization firms, but not for the small capitalization sample. In addition, corporate governance provisions limit upwards but not downwards earnings management. This study emphasizes the multilevel character of corporate governance and suggests the usage of comprehensive measures of corporate governance in the academic research. This study also stresses the importance of introducing corporate governance mechanisms in order to ensure the integrity of the financial reporting process. Practitioners are expected to evaluate the corporate governance provisions that each firm has put in place while policy makers are expected to mandate the application of a wide range of corporate governance mechanisms.