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- W2734489744 abstract "Accounting scandals that have hit the headline in last decade have been associated with Earnings Management practices which are based on discretionary practices carry out by company managers in order to satisfy their own interests. The aim of this research is to highlight not only theoretical justification of these unethical actions, but also their main causes and consequences. Furthermore, we are referring to the main models for the detection of these practices based on (i) financial decisions and (ii) real decisions." @default.
- W2734489744 created "2017-07-21" @default.
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- W2734489744 date "2013-01-01" @default.
- W2734489744 modified "2023-10-05" @default.
- W2734489744 title "Prácticas de manipulación contable: causas y consecuencias. Un análisis de su justificación teórica" @default.
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- W2734489744 doi "https://doi.org/10.24142/rvc.n11a10" @default.
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