Detecting the manipulation of earnings in the company: triangulation of methods
Research background: Earnings management is a current topic in the world of financial management. It can be considered as a global phenomenon of today’s modern approach to the reporting of accounting information and related accounting decisions of managers, which may affect the overall results of fi...
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Format: | Article |
Language: | English |
Published: |
EDP Sciences
2021-01-01
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Series: | SHS Web of Conferences |
Subjects: | |
Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2021/03/shsconf_glob20_02061.pdf |