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Earnings Management: Obvious Phenomenon in Albanian Market.

Fiscal earnings, measures the performance of the company during the financial year. Motivated by different factors such as those related to the capital market, contractual motives etc, managers can manipulate earnings, increasing or reducing them and this phenomenon is recognized as "earnings manage...

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Published in:Academicus no. 8; pp. 78 - 89
Main Authors: Llukani, Teuta, Karapici, Vjollca
Format: Article
Published: Academicus 2013
Subjects:
Earnings management
Fiscal policy
Capital market
Corporate governance
Executives
Albania
Online Access:View this record in EBSCOhost