本书共分四部分.第一部分从财务信息使用者的角度解释为什么他们重视盈余;第二部分对会计界的回顾, 并介绍主要的参与者以及与他们相关的盈余管理事件 ...
The essays are divided into two sections. The first covers issues surrounding OBS activities and banking and begins with a brief introduction that places the essays into context.
(Audit committees can) help directors meet their statutory and fiduciary responsibilities, especially as regards accounting records, annual accounts and the audit (Collier 1992). An audit committee is unique in that it provides a forum ...
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law.
Relevant Financial Statements
The essays are divided into two sections. The first covers issues surrounding OBS activities and banking and begins with a brief introduction that places the essays into context.