An Overall Perspective of Income Smoothing as a Strategy of Earnings Management

  1. Mendes, Cláudia Araújo 3
  2. Rodrigues, Lúcia Lima 1
  3. Parte, Laura 2
  1. 1 Universidade do Minho
    info

    Universidade do Minho

    Braga, Portugal

    ROR https://ror.org/037wpkx04

  2. 2 Universidad Nacional de Educación a Distancia (UNED), Spain
  3. 3 Instituto Politécnico do Cávado e do Ave
    info

    Instituto Politécnico do Cávado e do Ave

    Barcelos, Portugal

    ROR https://ror.org/0448qsq10

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Livre:
International Financial Reporting Standards and New Directions in Earnings Management

ISSN: 2327-5677,  2327-5685

ISBN: 9781522578178

Année de publication: 2019

Pages: 53-76

Type: Chapitre d'ouvrage

DOI: 10.4018/978-1-5225-7817-8.CH003 GOOGLE SCHOLAR lock_openAccès ouvert editor

Objectifs de Développement Durable

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