Earnings management phenomenon

The main goal of this paper is to understand better the earnings management phenomenon, in particular, to perceive the process, it means, the concept, motivations and used techniques. For this purpose, it makes the issue's theoretical analysis. The results show that the concept is comprehensive...

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Bibliographic Details
Main Author: Aldeia, Susana (author)
Format: conferenceObject
Language:eng
Published: 2020
Subjects:
Online Access:http://hdl.handle.net/11328/3036
Country:Portugal
Oai:oai:repositorio.uportu.pt:11328/3036