[Autom. eng. transl.] The purpose of this book is to provide an analysis of the possible reasons for managers and administrators to use earnings management. The analysis focuses on an insider system market characterized, therefore, by a less relevant capital market than in the US context. Despite recent efforts in the academic and professional way, the phenomenon of earnings management, in fact, still remains misunderstood especially with reference to contexts defined as "insider economy". The book provides an in-depth analysis of the literature on earnings management models and aims to study how this phenomenon is connected to the market value of companies listed on the Italian market. The results, compared with previous studies in the Anglo-American context, show that Italian managers and administrators can use the phenomenon of earnings management with completely different reasons than those that push menagers and administrators in the contexts in which the capital market assumes relevant role. In this book, the phenomenon of earnings management is studied in both the prospects of income-increasing and income decrasing earnings management.
|Publisher||LAP LAMBERT Academic Publishing|
|Number of pages||104|
|Publication status||Published - 2013|
- EARNINGS MANAGEMENT
- ITALIAN CONTEXT