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...
| Publicado en: | Academicus no. 8; pp. 78 - 89 |
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| Autores principales: | , |
| Formato: | Artículo |
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Academicus
2013
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=88925562&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 88925562 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 20793715 BK4T jtl: Academicus issn: 20793715 maglogo: N pubinfo: dt: 2013 iid: 8 pid: 68858 pub: Academicus artinfo: ui: 88925562 10.7336/academicus.2013.08.03 ppf: 78 ppct: 11 formats: fmt: @attributes: type: P size: 279KB tig: atl: Earnings Management: Obvious Phenomenon in Albanian Market. aug: au: Llukani, Teuta Karapici, Vjollca affil: Faculty of Education and Social Sciences University "Eqrem Çabej, Gjirokastër, Albania Faculty of Economy, University of Tirana, Albania su: Earnings management Fiscal policy Capital market Corporate governance Executives Albania sug: subj: Albania Earnings management Fiscal policy Capital market Corporate governance Executives keyword: Abnormal accruals Albanian market ab: 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 management". If we accept that the initiatives of "earnings management" lead to distortion of the financial results, it means that financial reports can be considered as poor quality reports, and financial information provided to the users and various parties of interest is also of poor quality. This paper is focused on reviewing the existing literature with regard to the Earnings Management in response to the growing pressure of investors, policy makers, and companies' governance reform mechanisms to curb opportunistic behavior of the managers of these companies. It also examines the existence of this phenomenon in Albanian context as well as tests the importance of Modified Jones Model as an efficient tool for detection of abnormal accruals, used as a proxy for earnings management. The results show that firms in the Albanian market are engaged in earnings management initiatives. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Academicus is the property of Academicus and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Academicus holder: Academicus dt: @attributes: year: 2013 holdings: @attributes: islocal: N |
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