ANÁLISIS DE LA INFORMACIÓN FINANCIERA: LA INTERACCIÓN ENTRE EMISORES, EMPRESAS QUE REPORTAN, USUARIOS Y ESTUDIANTES (FINANCIAL REPORTING ANALYSIS: INTERACTION BETWEEN STANDARD SETTERS, REPORTING ENTITIES, USERS AND STUDENTS)
FINREPORT
Instituto Politécnico do Cávado e do Ave
Barcelos, PortugalPublicaciones en colaboración con investigadores/as de Instituto Politécnico do Cávado e do Ave (3)
2019
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An Overall Perspective of Income Smoothing as a Strategy of Earnings Management
International Financial Reporting Standards and New Directions in Earnings Management, pp. 53-76
2012
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Evidence of earnings management using accruals as a measure of accounting discretion
Tékhne, Vol. 10, Núm. 1, pp. 3-14
2011
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Accruals as an Earnings Management Instrument: Models of Aggregate Accruals
Tékhne, Vol. 9, Núm. 16, pp. 31-65