عنوان
پدید آورنده
موضوع
رده
HF5681.B2 R424 1999eb
HF5681
.
B2
R424
1999eb
کتابخانه
محل استقرار
INTERNATIONAL STANDARD BOOK NUMBER
(Number (ISBN
0313388601
(Number (ISBN
9780313388606
Erroneous ISBN
1567203302
Erroneous ISBN
9781567203301
NATIONAL BIBLIOGRAPHY NUMBER
Number
b720362
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Earnings measurement, determination, management, and usefulness :
General Material Designation
[Book]
Other Title Information
an empirical approach /
First Statement of Responsibility
Ahmed Riahi-Belkaoui.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Westport, Conn. :
Name of Publisher, Distributor, etc.
Quorum,
Date of Publication, Distribution, etc.
1999.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource (xvi, 184 pages)
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references and index.
CONTENTS NOTE
Text of Note
List of Exhibits; Introduction; 1 The Income Statement; 2 Earnings Measurement and Price Level Changes; 3 Earnings Determination following Wealth Measurement; 4 Contextual Accruals and Cash Flow Based Valuation Models: Impact of Multinationality and Reputation; 5 Multinationality and Earnings Management; 6 Earnings Management and Reputation Building; 7 The Smoothing of Income Numbers: Some Empirical Evidence on Systematic Differences between Core and Periphery Industrial Sectors; 8 The Relevance of Earnings Levels versus Earnings Changes as an Explanatory Variable for Returns.
0
SUMMARY OR ABSTRACT
Text of Note
Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be smoothed, for example.) A succinct, penetrating, illuminating treatment of earnings in general as well as its particulars, the book will be especially useful to upper management and accounting professionals, and to their co.
OTHER EDITION IN ANOTHER MEDIUM
Title
Earnings measurement, determination, management, and usefulness.
International Standard Book Number
9781567203301
TOPICAL NAME USED AS SUBJECT
Accounting.
Corporations-- Accounting.
Financial statements.
Accounting.
BUSINESS & ECONOMICS-- Accounting-- Financial.
Corporations-- Accounting.
Financial statements.
(SUBJECT CATEGORY (Provisional
BUS-- 001010
DEWEY DECIMAL CLASSIFICATION
Number
657/
.
3
Edition
22
LIBRARY OF CONGRESS CLASSIFICATION
Class number
HF5681
.
B2
Book number
R424
1999eb
PERSONAL NAME - PRIMARY RESPONSIBILITY
Riahi-Belkaoui, Ahmed,1943-
ORIGINATING SOURCE
Date of Transaction
20201208120754.0
Cataloguing Rules (Descriptive Conventions))
pn
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب [Book]
Y
