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 Accruals While substantial evidence on managers opportunistic behaviour on accruals has been documented in the literature, empirical evidence on the
:

Accruals: Signalling or misleading?. Evidence from New Zealand

Hardjo K.
C 108               
:While substantial evidence on managers opportunistic behaviour on accruals has been documented in the literature, empirical evidence on the informativeness of accruals is scarce and inconclusive. Studies on earnings management usually hypothesise that managers manage accruals opportunistically. Few studies however, argue that managers can also use accruals to improve the value relevance of reported earnings to help investors better assess the firms operating performance. In addition, this book also examines the persistence of the accrual anomaly, an anomaly believed to be a manifestation of earnings management. The results reported in this book should yield some insights that could be useful to both stock market investors and regulators in the Pacific- Basin region whose stock market environments are closer to that of New Zealand than to the United States. This book examines this issue using three corporate events as the research settings.
: Hardjo K.
:
:2009
:
2007
: Accruals: Signalling or misleading?. Evidence from New Zealand
2013
  Orthomol . . Orthomol - .
Introducere

Compara ismul va rebui aces caz s apeleze la li era ura de speciali a e, s cerce eze s area moravurilor i i flue a radiiilor. Fu ciile drep ului compara u po fi disocia e de fu ciile ge erale ale eoriei drep ului (cog i iv, cri ic, prac ic-aplica iv). Comparaia aju ese ial la co s ruirea ipologiilor juridice i clasificrilor, procesul de legiferare, me oda compara iv are, de aseme ea, o impor a major, ea fur iz d i formaii preioase legiui orului, leg ur cu regleme rile cupri se al e sis eme de drep sau docume e juridice i er aio ale. Pri s udiul compara al diferi elor i s i uii juridice aio ale se despri d fac orii se de ermi a rs urile lor comu e c i cele specifice. Comb d pri cipiu preluarea meca ic a u or i s i uii i regleme ri juridice di r-o ar la al a, ca i co siderarea u ora drep modele de urma al e ri, me oda compara ara calea realis de folosire a experie ei legisla ive i juridice, mbogirea reciproc a sis emelor juridice di diferi e ri iu fii dc orice regleme are juridic rebuie s izvorasc i s rspu d primul r d evoilor aio ale, specificului i par iculari ilor rii respec ive, iar pe ru gsirea soluiilor op ime va s udia, evide i, experie a al or sis eme de drep .
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357
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377
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343
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Problems and Requirements Cases of the Netherlands and Egypt Transition to Accrual Accounting in the Public Sector. Implementation of Accrual Accounting in the Public Sector:Problems and Requirements Cases of the Netherlands and Egypt Transition to Accrual Accounting in the Public Sector. Implementation of Accrual Accounting in the
Transition to Accrual Accounting in the Public Sector of Developed and Developing Countries: Hassan O.  
3050



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