Unit:
Κατεύθυνση ΛογιστικήLibrary of the Faculty of Economics and of the Faculty of Business Administration
Author:
Tsangaris Andreas
Supervisors info:
Δημήτρης Μπάλιος, Επίκουρος Καθηγητής Χρηματοοικονομικης Λογιστικής, Τμήματα Οικονομικών Επιστημών, ΕΚΠΑ
Original Title:
Διαχείριση κερδών και αναστροφή κερδοφορίας κατά το 4ο τρίμηνο της χρήσης
Translated title:
Earnings Management.
Summary:
Corporate earnings are the most remarkable size in business financial statements and indicate the extent to which a firm has been involved in adding value to its activities and gives the mark that serves the direct redistribution of resources to the capital markets.
The theoretical value of a company's share is the present value of future profits. Rising profits represent an increase in corporate value while reduced profits decrease corporate value.
Due to the importance of profits, there is a great deal of interest from companies' administrations about how they are made public, so in all companies accountants are mainly interested in the impact of their accounting methods on the company's image.
The emphasis on results is great and most businesses admit that they would sacrifice the long-term prosperity of their business in order not to distort the image of the results.
This makes it clear that today's managers need to learn how to manage their profits.
Main subject category:
Social, Political and Economic sciences
Keywords:
Corporate earnings, Earnings Management.
