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• (author = "LYBAERT, Nadine")
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Provisions: a tool for earnings management?

Author(s) : LYBAERT, Nadine , JANS, Mieke , ORENS, Raf
Description : Manipulating the annual account numbers can benefit every company, and lots of techniques are available to reach this aim. In Belgium, empirical data concerning the phenomenon of earnings management is rather rare, and perhaps the last “non-believers” have been convinced of its existence by the scan...
Repository : Document Server@UHasselt , View repository documents
Language(s) : English
Subject(s) : Provisions, earnings management
Publisher(s) :
Contributor(s) :
Source(s) :
Publication Date(s) : 2008-02-19