EARNINGS MANAGEMENT AND THE QUALITY OF THE FINANCIAL REPORTING

Ingrid Shuli
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Ingrid Shuli: Faculty of Economics, Accounting Department University of Tirana, Albania

Perspectives of Innovation in Economics and Business (PIEB), 2011, vol. 8, issue 2, 45-48

Abstract: During the last time in the development of the financial reporting and frauds there have emerged several problems related to the quality of several indicators on the financial statements and especially the quality of the earnings indicator.

Keywords: Earnings quality; reporting quality; earnings management; earnings smoothing; accounting quality. (search for similar items in EconPapers)
JEL-codes: M48 (search for similar items in EconPapers)
Date: 2011
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