Earnings Management: Obvious Phenomenon in Albanian Market
Fiscal earnings, measures the performance of the company during the financial year. Motivated by different factors such as those related to the capital market, contractual motives etc, managers can manipulate earnings, increasing or reducing them and this phenomenon is recognized as “earnings manage...
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| Format: | Article |
| Language: | English |
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Academicus
2013-07-01
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| Series: | Academicus : International Scientific Journal |
| Subjects: | |
| Online Access: |
http://www.academicus.edu.al/nr8/Academicus-MMXIII-8-078-088.pdf
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