Earnings Measurement, Determination, Management, and Usefulness : An Empirical Approach

Книги на иностранных языках → На английском → Бизнес и экономика → Бухгалтерский учёт → Разное по теме
Earnings Measurement, Determination, Management, and Usefulness : An Empirical Approach
Автор
 
Год
 
Страниц
 
400
ISBN
 
1567203302
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Категория
 
Разное по теме

Содержание:

Люди и вещи

Описание:

Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be "smoothed," for example.) A succinct, penetrating, illuminating treatment of earnings in general as well as its particulars, the book will be especially useful to upper management and accounting professionals, and to their colleagues in the academic community.

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