Since 2014
Understanding Fraudulent Financial Reporting Techniques: Analysis of Public Company Cases
International Journal of Contemporary Economics and Administrative Sciences
View Archive Info| Field | Value | |
| Title |
Understanding Fraudulent Financial Reporting Techniques: Analysis of Public Company Cases
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| Creator |
Dalkılıç, Ali Fatih
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| Subject |
fraudulent reporting, earnings management
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| Description |
Earnings management is the active manipulation of accounting results for the purpose of creating an altered impression of business performance. It is an intentional structuring of reporting or production and investment decisions around the bottom line impact.Earnings management is the taking deliberate steps within the constraints of generally accepted accounting principles to bring about a desired level of reported earnings. Aim of the study is to explain some techniques in detail and to present real life public company cases.
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| Publisher |
IJCEAS
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| Contributor |
—
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| Date |
2018-01-06
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://www.ijceas.com/index.php/ijceas/article/view/197
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| Source |
International Journal of Contemporary Economics and Administrative Sciences; Vol 7, No 3-4 (2017); 224-242
1925-4423 |
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| Language |
eng
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| Relation |
http://www.ijceas.com/index.php/ijceas/article/view/197/pdf
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| Rights |
Copyright (c) 2018 International Journal of Contemporary Economics and Administrative Sciences
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