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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Detalles Bibliográficos

Publicado en:	Academicus no. 8; pp. 78 - 89
Autores principales:	Llukani, Teuta, Karapici, Vjollca
Formato:	Artículo
Publicado:	Academicus 2013
Materias:	Earnings management Fiscal policy Capital market Corporate governance Executives Albania
Acceso en línea:	Ver este registro en EBSCOhost