International Financial Reporting Standards and New Directions in Earnings Management. Cet article n’est pas disponible.International Financial Reporting Standards and New Directions in Earnings Management

The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

Jonas Oliveira , PhD in Accounting from the School of Economics and Management, University of Minho, Portugal. He is an Assistant Professor of Accounting at ISCTE-IUL Business School, Lisbon. He has previously worked at the University of Aveiro as an Adjunct Professor of Accounting. His research interests are corporate risk reporting, corporate governance mechanisms, impression management strategies used corporate reporting, sustainability and integrated reporting. He publishes academic articles in some well-recognized journals such as the Managerial Auditing Journal, Australian Accounting Review, Corporate Communications: an International Journal, Meditari Accountancy Research, European Business Review, and Journal of Risk. He is a member of the Editorial Board of the Accounting and Finance Research. He has own some best papers awards. Recently, he has researched on topics related to corporate social responsibility and integrated reporting. Currently, he supervises PhD students on integrated reporting, corporate social responsibility and risk reporting (enterprise risk management).

Graca Azevedo has a PhD in Management (scientific field: Accounting) at the Institute of Higher Labor and Enterprise – ISCTE. She has published and presented several articles in national and international journals and conferences as well. She is a member of the Editorial Board of international journal “Accounting and Finance Research”. She currently teaches courses in scientific field of Financial Accounting at the Institute of Higher Learning in Accounting and Administration of the University of Aveiro. Her research interests are related to financial reporting, impression management strategies and international accounting standards.

Augusta Ferreira completed her first degree at the Higher Institute of Accounting and Administration of Aveiro. She has got her Masters Degree in Business Management Specialization in Corporate Finance at Minho University and she holds a PhD in Accounting at Aveiro University and Minho University. Currently she teaches Accounting within the accounting scientific area at Higher Institute Accounting and Administration of Aveiro (Aveiro University) and she is interested in researching public accounting, accounting information systems, disclosure of financial information and accountability. She has presented and published many articles in national and international journals and conferences.