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Earnings management Profili teorici ed evidenze empiriche nell'applicazione del metodo Expected Credit Loss (IFRS 9)- Casciello
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Earnings management Profili teorici ed evidenze empiriche nell'applicazione del metodo Expected Credit Loss (IFRS 9)- Casciello
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Earnings management Profili teorici ed evidenze empiriche nell'applicazione del metodo Expected Credit Loss (IFRS 9)- CascielloDESCRIZIONE Il presente scritto propone una disamina delle caratteristiche dell'earnings management e delle sue implicazioni per l'attendibilit della comunicazione economico finanziaria delle imprese. L'inquadramento della ricerca finalizzato ad indagare se il processo di accantonamento per perdite attese sui crediti di tipo Expected Credit Loss (ECL) per le imprese IFRS compliant, derivante dall'applicazione del principio contabile IFRS 9 'Financial
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Earnings management Profili teorici ed evidenze empiriche nell'applicazione del metodo Expected Credit Loss (IFRS 9)- Casciello
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