The Leverage Effect on Financial Performance. A Review of Empirical Evidence
Seminar paper from the year 2018 in the subject Business economics - Business Management, Corporate Governance, , language: English, abstract: The International Financial Reporting Standards (IFRS) is a high quality and principle based reporting standards that remove many accounting alternatives. It is therefore, consequently expected to limit the management's discretion and lessen practices on earnings management. Quite the opposite, some researchers argue that the flexibility in IFRS and its fair value pre-eminence might afford greater opportunities for firms to manage earnings. It is this inaptness which incited and aggravated the conduct…
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Produktdetails
- ISBN: 978-3-668-73307-7
- EAN: 9783668733077
- Produktnummer: 27847753
- Verlag: GRIN Verlag
- Sprache: Englisch
- Erscheinungsjahr: 2018
- Seitenangabe: 26 S.
- Plattform: PDF
- Masse: 645 KB
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