(Download) "Impact of the New Accounting Standards on Listed Company (Report)" by Management Science and Engineering * eBook PDF Kindle ePub Free
eBook details
- Title: Impact of the New Accounting Standards on Listed Company (Report)
- Author : Management Science and Engineering
- Release Date : January 01, 2007
- Genre: Education,Books,Professional & Technical,
- Pages : * pages
- Size : 185 KB
Description
1. INTRODUCTION The new accounting standards have been the focus. Discussions about its impact on listed companies center mainly on processing changes. Few except Zhang Xiping and ShenLie (the New Accounting Standards and Earnings Control, 2007,2) talks about its impact on earnings control. They think the new standards restrict and provide new space for earnings control. A fat lot discusses its impact on financial indicators. This paper discusses the processing changes, its impact on earnings control and financial indicators.
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