La Verifica Di Impairment Nella Prospettiva Delle Politiche Di Earnings Management Profili Teorici Ed Evidenze Empiriche
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La Verifica Di Impairment Nella Prospettiva Delle Politiche Di Earnings Management
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Author : Cristina Florio
language : it
Publisher: FrancoAngeli
Release Date : 2011
La Verifica Di Impairment Nella Prospettiva Delle Politiche Di Earnings Management written by Cristina Florio and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
La Verifica Di Impairment Nella Prospettiva Delle Politiche Di Earnings Management Profili Teorici Ed Evidenze Empiriche
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Author : Cristina Florio
language : it
Publisher: FrancoAngeli
Release Date : 2012-08-25T00:00:00+02:00
La Verifica Di Impairment Nella Prospettiva Delle Politiche Di Earnings Management Profili Teorici Ed Evidenze Empiriche written by Cristina Florio and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-25T00:00:00+02:00 with Business & Economics categories.
365.896
Corporate Governance E Politiche Di Earnings Management Aspetti Teorici Ed Evidenze Empiriche
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Author : Stella Lippolis
language : it
Publisher: FrancoAngeli
Release Date : 2016-08-30T00:00:00+02:00
Corporate Governance E Politiche Di Earnings Management Aspetti Teorici Ed Evidenze Empiriche written by Stella Lippolis and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-30T00:00:00+02:00 with Business & Economics categories.
365.1100
National Supervision And Income Smoothing In Banks Annual Reports
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Author : Costanza Di Fabio
language : en
Publisher: Springer Nature
Release Date : 2021-05-17
National Supervision And Income Smoothing In Banks Annual Reports written by Costanza Di Fabio and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-17 with Business & Economics categories.
This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks’ annual reports, with a specific focus on income smoothing. The issue is quite challenging as, since the 2008 financial crisis, governmental bodies and regulators have stressed the crucial role of supervision for bank transparency purposes, but the effect of supervision on accounting manipulation is still discussed. Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models. By exploring a broad range of national supervision’s characteristics, the book presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.
Mathematical Statistical Models And Qualitative Theories For Economic And Social Sciences
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Author : Šárka Hošková-Mayerová
language : en
Publisher: Springer
Release Date : 2017-06-20
Mathematical Statistical Models And Qualitative Theories For Economic And Social Sciences written by Šárka Hošková-Mayerová and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-20 with Technology & Engineering categories.
This book presents a broad spectrum of problems related to statistics, mathematics, teaching, social science, and economics as well as a range of tools and techniques that can be used to solve these problems. It is the result of a scientific collaboration between experts in the field of economic and social systems from the University of Defence in Brno (Czech Republic), G. d’Annunzio University of Chieti-Pescara (Italy), Pablo de Olavid eUniversity of Sevilla (Spain), and Ovidius University in Constanţa, (Romania). The studies included were selected using a peer-review process and reflect heterogeneity and complexity of economic and social phenomena. They and present interesting empirical research from around the globe and from several research fields, such as statistics, decision making, mathematics, complexity, psychology, sociology and economics. The volume is divided into two parts. The first part, “Recent trends in mathematical and statistical models for economic and social sciences”, collects papers on quantitative matters, which propose mathematical and statistical models for social sciences, economics, finance, and business administration. The second part, “Recent trends in qualitative theories for economic and social sciences”, includes papers on qualitative matters, which discuss social, economic, and teaching issues. It is an ideal reference work for all those researchers interested in recent quantitative and qualitative tools. Covering a wide range of topics, it appeals in equal measure to mathematicians, statisticians, sociologists, philosophers, and specialists in the fields of communication, social and political sciences.
Earnings Management E Politiche Di Bilancio
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Author : Marco Sorrentino
language : it
Publisher: Giapeto Editore Surl
Release Date : 2016-06-02
Earnings Management E Politiche Di Bilancio written by Marco Sorrentino and has been published by Giapeto Editore Surl this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-02 with Business & Economics categories.
La tematica dell’earnings management è oggi più che mai di estrema rilevanza in virtù dei noti scandali finanziari che hanno coinvolto aziende caratterizzate, fino a pochi attimi prima dell’esplosione della crisi, da una situazione economico-finanziaria apparentemente solida. In tale contesto, il lavoro cerca innanzitutto di illustrare il significato del concetto di accounting quality, mettendone in evidenza il ruolo svolto e l’importanza sempre maggiore che tale concetto negli ultimi anni sta rivestendo. Successivamente, si illustrano le principali politiche di earnings management rese possibili dalla inevitabile discrezionalità di cui gode chi redige un bilancio economico-patrimoniale, evidenziando la differenza tra quelle che restano comunque comprese nell’ambito della liceità e quelle che invece sfociano in vere e proprie frodi finanziarie. Grazie poi all’analisi delle ricerche empiriche disponibili in letteratura, il lavoro illustra i principali strumenti e metodi di misurazione dell’earnings quality, da quelli di tipo statistico a quelli basati sulle tradizionali tecniche dell’analisi di bilancio. Il lavoro termina con un’analisi del tema dell’assetto proprietario delle aziende e l’influenza da esso esercitata sulle pratiche di manipolazione dei risultati contabili, con l’obiettivo di verificare la situazione delle imprese italiane e gli effetti che la family ownership esercita sulla manipolazione dei risultati e sulla qualità delle informazioni riportate in bilancio.
L Impatto Dell Adozione Degli Ias Ifrs Sui Bilanci Delle Imprese Italiane Quotate
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Author : AA. VV.
language : it
Publisher: FrancoAngeli
Release Date : 2012-11-08T00:00:00+01:00
L Impatto Dell Adozione Degli Ias Ifrs Sui Bilanci Delle Imprese Italiane Quotate written by AA. VV. and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-08T00:00:00+01:00 with Business & Economics categories.
365.943
Attilio Da Empoli 1904 1948
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Author : Massimo Di Matteo
language : it
Publisher: FrancoAngeli
Release Date : 2012
Attilio Da Empoli 1904 1948 written by Massimo Di Matteo and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
L Innovazione Nei Processi Amministrativi Delle Pmi Opportunit E Vincoli Della Fatturazione Elettronica
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Author : Mauro Zavani
language : it
Publisher: FrancoAngeli
Release Date : 2013-04-24T00:00:00+02:00
L Innovazione Nei Processi Amministrativi Delle Pmi Opportunit E Vincoli Della Fatturazione Elettronica written by Mauro Zavani and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-24T00:00:00+02:00 with Business & Economics categories.
365.925
Gli Studi Di Financial Accounting Di Matrice Nordamericana Fondamenti Epistemologici E Percorsi Scientifici
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Author : Andrea Lionzo
language : it
Publisher: FrancoAngeli
Release Date : 2013-03-01T00:00:00+01:00
Gli Studi Di Financial Accounting Di Matrice Nordamericana Fondamenti Epistemologici E Percorsi Scientifici written by Andrea Lionzo and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-01T00:00:00+01:00 with Business & Economics categories.
365.989