Earnings Quality | Definitions, Measures, and Financial Reporting
Lingua: inglese
Editore: Springer, 2020
- Brossura
- Nuovo

Da: preigu, Osnabrück, Germaniapreigu
Venditore AbeBooks dal 5 agosto 2024
Condizione: Nuovo
EUR 54,90
Quantità: 5 disponibili
Aggiungi al carrelloDescrizione dell’articolo da parte del venditore
Earnings Quality | Definitions, Measures, and Financial Reporting | Elisa Menicucci | Taschenbuch | xi | Englisch | 2020 | Springer | EAN 9783030368005 | Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]com | Anbieter: preigu.
Codice articolo 119427317
- Titolo
- Earnings Quality | Definitions, Measures, and Financial Reporting
- Autore
- Elisa Menicucci
- Editore
- Springer
- Anno di pubblicazione
- 2020
- Condizione
- Neu
- Rilegatura
- Taschenbuch
- Lingua
- inglese
- ISBN 10
- 3030368009
- ISBN 13
- 9783030368005
- Peso dell'articolo
- 216 grammi
- Dimensioni
- 210 x 148 x 9 mm
- Cataloghi dei venditori
- Bücher
This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement.
The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm’s current and future performance, or a distorting disclosure to mislead the firm’s true performance. The intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting."Riassunto" può appartenere a un’altra edizione di questo titolo.
Informazioni sull’autore
Elisa Menicucci is an Assistant Professor of Business Administration at the Department of Business Studies, University of Roma Tre, Rome, Italy. Her research focuses on accounting, business valuation, and integrated reporting, and she is also involved in editorial and review activities for various international journals. Elisa is a chartered accountant and auditor, and also provides consultancy services, mainly in the areas of accounting, auditing, and business valuation for financial institutions and companies.
"Descrizione articolo" può appartenere a un’altra edizione di questo titolo.
preigu
Osnabrück, Germania
Venditore AbeBooks dal 5 agosto 2024
Tariffe di spedizione da Germania a U.S.A.
| Articolo | Da 60 a 60 giorni lavorativi | Da 60 a 60 giorni lavorativi |
|---|---|---|
| Primo articolo | EUR 70,00 | EUR 70,00 |
Metodi di pagamento
- PayPal
Descrizione dello Store
preigu betreibt einen Onlineversandhandel mit über 1 Mio. Produkten in verschiedenen Sortimenten. Das Kernsortiment besteht aus Büchern, Medien und Spielwaren. Ein gelungenes Einkaufserlebnis ist das Ziel einer jeden Bestellung bei preigu, denn der Kunde und seine Zufriedenheit stehen an erster Stelle. preigu setzt daher auf einen kompetenten Kundenservice, funktionierende Prozesse und schnelle Reaktion.
Specializzazione
Bücher, SpielwarenInformazioni sull’azienda del venditore
preigu GmbH & Co. KG
Lengericher Landstraße 19
Osnabrück, Germania 49078
Condizioni di vendita
About Us
Legal website operator identification:
preigu GmbH & Co. KG
Lengericher Landstr. 19
49078 Osnabrück
Germany
Telephone: +49 (0) 541 / 580 72 84
Email: mail@preigu.de
VAT No: DE 455 380 498
AG Osnabrück - HRA 209647
PhG: preigu Verwaltung GmbH
AG Osnabrück - HRB 221793
CEO: Ansas Meyer
We are neither willing nor obliged to participate in dispute resolution proceedings before consumer arbitration boards.
We are a member of the initiative "FairCommerce" since 30.11.2016.
For more information, see: https://www.haendlerbund.de/de/haendlerbund/interessenvertretung/faircommerce
Diritto di recesso
Instructions for revocation
Right of withdrawal for the sale of goods
Revocation right for consumers
(A ‘consumer' is any natural person who concludes a legal transaction which, to an overwhelming extent, cannot be attributed to either his commercial or independent professional activities.)
Instructions for revocation
Revocation right
You have the right to revoke this contract within 14 days without specifying any reasons.
The revocation period is 14 days with effect from the day,
-
on which you or a third party nominated by you, which is not the carrier, had taken possession of the products, provided you had ordered one or more products within the scope of a standard order and this/these product/products is/are delivered uniformly;
-
on which you or a third party nominated by you, which is not the carrier, had taken possession of the last product, provided you had ordered several products within the scope of a standard order and these products are delivered separately;
-
on which you or a third party nominated by you, which is not the carrier, had taken possession of the last part delivery or the last unit, provided you had ordered a product, which is delivered in several part deliveries or units;
To exercise your right of withdrawal, you must inform us (preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, Telephone number: +49 (0) 541 / 580 72 84, E-Mail address: mail@preigu.de) by means of a clear declaration (e.g. a letter sent by post, or an e-mail) of your decision to withdraw from this contract. You can use the attached model withdrawal form for this purpose, which is, however, not mandatory.
You can also exercise your right of withdrawal online by clicking on a button labelled accordingly (such as ‘Withdraw from contract' or similar) on the AbeBooks/ZVAB website. If you use this online function, you will immediately receive a confirmation of receipt on a durable medium (e.g. via email) containing information on the content of the withdrawal notice, as well as the date and time of its receipt.
In order to safeguard the revocation period, it is sufficient that you send the notification about the exercise of the revocation right before the expiry of the revocation period.
Consequences of the revocation
If you revoke this contract, we shall repay all the payments, which we received from you, including the delivery costs (with the exception of additional costs, which arise from that fact that you selected a form of delivery other than the most reasonable standard delivery offered by us), immediately and at the latest within 14 days from the day on which we received the notification about the revocation of this contract from you. We use the same means of payment, which you had originally used during the original transaction, for this repayment unless expressly agreed otherwise with you; you will not be charged any fees owing to this repayment.
We can refuse the repayment until the products are returned to us or until you have furnished evidence that you have sent the products back to us, depending on whichever is earlier.
You must return or transfer the products to us immediately and, in any case, at the latest within 14 days with effect from the day on which you inform us of the revocation of this contract. The deadline is maintained if you send the products before the expiry of the 14 day deadline.
You bear the direct costs for returning the products.
You must pay for any depreciation of the products only if this depreciation can be attributed to any handling with you that was not necessary for checking the condition, features and functionality of the products.
Criteria for exclusion or expiry
The revocation right is not available for contracts
-
for delivery of products, which are not prefabricated and for whose manufacturing an individual selection or stipulation by the consumer is important or which are clearly tailored to the personal requirements of the consumer;
-
for delivery of products, which can spoil quickly or whose use-by date would be exceeded quickly;
-
for delivery of alcoholic drinks, whose price was agreed at the time of concluding the contract, which however can be delivered 30 days after the conclusion of the contract at the earliest and whose current value depends on the fluctuations in the market, on which the entrepreneur has no influence;
-
for delivery of newspapers, periodicals or magazines with the exception of subscription contracts. The revocation right expires prematurely in case of contracts
-
for delivery of sealed products, which are not suitable for return for reasons of health protection or hygiene if their seal has been removed after the delivery;
-
for delivery of products if they have been mixed inseparably with other goods after the delivery, owing to their condition;
-
for delivery of sound or video recording or computer software in a sealed package if the seal has been removed after the delivery.
Specimen - revocation form
(If you wish to revoke the contract, please fill up this form and send it back to us.)
-
To preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, Email address: mail@preigu.de :
-
I/we () herewith revoke the contract concluded by me/ us () regarding the purchase of the following products ()/
the provision of the following service () -
Ordered on ()/ received on ()
-
Name of the consumer(s)
-
Address of the consumer(s)
-
Signature of the consumer(s) (only in case of a notification on paper)
-
Date
(*) Cross out the incorrect option.