Earnings management : background, criticisms and answers / Hamid Pourjalali, Takiah Mohd. Iskandar and Aini Aman
In a series of speeches to the financial community during 1998, U.S. Securities and Exchange Commission's former Chairman Arthur Levitt, declared war on "improper earnings management, big bath restructuring charges, and cookie-jar reserves". Current news about firms such as Enron has...
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Format: | Article |
Language: | English |
Published: |
Faculty of Accountancy & Accounting Research Institute (ARI),
2002.
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Online Access: | Get fulltext View Fulltext in UiTM IR |