A Literature Review on Accounts Manipulation (notice n° 410050)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01359cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102101.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Stolowy, Hervé |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | A Literature Review on Accounts Manipulation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 20 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Accounts manipulation has been a matter of research, discussion and even controversy, in several countries such as the USA, Canada, the UK, Australia and Prance. The objective of this paper is to present a detailed literature review and propose a conceptual framework for accounts manipulation. This framework is based on the desire to influence the possibilities of transfer of wealth between the different stakeholders. In practice, the target of the manipulation would be : the earnings per share and the debt/equity ratio. The literature on this topic is extremely rich but several directions for future research still exist. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | earnings management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | creative accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounts manipulation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | big bath accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | income smoothing |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Breton, Gaétan |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 9 | 1 | 2003-04-01 | p. 125-151 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2003-1-page-125?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2003-1-page-125?lang=en&redirect-ssocas=7080</a> |
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