Evidence of earnings management using accruals as a measure of accounting discretion (Record no. 48386)
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| 001 - CONTROL NUMBER | |
| control field | 5051917013647 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211181405.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150519s2012 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | MENDES, C. Araújo |
| 9 (RLIN) | 52019 |
| 245 10 - TITLE STATEMENT | |
| Title | Evidence of earnings management using accruals as a measure of accounting discretion |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Portugal : |
| Name of publisher, distributor, etc. | Instituto Politécnico do Cávado e do Ave, |
| Date of publication, distribution, etc. | Jan./Jun. 2012 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | A major concern in financial reporting is the extent to which managers engage in earnings management. This paper analyses a specific strategy of earnings management, income smoothing, whose purpose is to reduce income variability over time and it is mentioned in the literature as a rational behaviour that allows accomplishing several purposes in the long term. The aim od this paper is to identify income smoothing pra ctices in a sample of companies listed on the euronext Lisbon, gathered from SABI database, over a five-year period (2001-2005). The methodology employed, common among Anglo-Saxon studies, differs considerably from those that have been used Portugal to analyse such practices. It consists of computing several income smoothing measures thet use accruals as na earnings management instrument, some of them requiring the estimation of accruals models to obtains its discretionary componente. Since this is a preliminar study, these measures were only applied to a particular activity sector - the construction sector. The results of this study provide some insight on the accouting nsture of income smoothing, particularly on the use accruals to report earnings with na artificially reduced variability |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | RODRIGUES, L. Lima |
| 9 (RLIN) | 52020 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | ESTEBAN, L. Parte |
| 9 (RLIN) | 52021 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Tékhne : Review of Applied Management Studies |
| Related parts | 10, 1, p. 3-14 |
| Place, publisher, and date of publication | Portugal : Instituto Politécnico do Cávado e do Ave, Jan./Jun. 2012 |
| International Standard Serial Number | ISSN 16459911 |
| Record control number | |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://www.sciencedirect.com/science/article/pii/S1645991112700026 |
| Link text | Acesso |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150519 |
| Operator's initials, OID (RLIN) | 1701^b |
| Cataloger's initials, CIN (RLIN) | Ana |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150520 |
| Operator's initials, OID (RLIN) | 1256^b |
| Cataloger's initials, CIN (RLIN) | Ana |
No items available.
