Possibilities and limitations of the use of total accruals models in the detection of earnings management

Although from the point of view of financial reporting, net profit (loss) is the accounting result of the difference between revenues and deductible (operating) expenses, this measure due to its interactive nature has a significant impact on individual behavior of capital market participants, bein...

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Bibliographic Details
Main Author: Michał Comporek
Format: Article
Published: Rada Naukowa SKwP 2018-11-01
Series:Zeszyty Teoretyczne Rachunkowości
Online Access:http://ztr.skwp.pl/gicid/01.3001.0012.7311