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Contabilità creativa

Contabilità creativa

Eu-Jin Teo / Sarah Hinchliffe

35,62 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Teoría general del derecho
ISBN:
9786208139445
35,62 €
IVA incluido
Disponible

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Sobre IBD

La remunerazione basata sui risultati è teoricamente un modo efficace per allineare gli interessi del management aziendale con quelli degli azionisti. Tuttavia, la 'gestione degli utili' è un fenomeno ben documentato dai ricercatori contabili. Gli studi empirici suggeriscono che i dirigenti aziendali soggetti a remunerazione basata sui risultati possono gestire i dati contabili dell’azienda per migliorare la propria remunerazione. In un contesto antecedente agli International Financial Reporting Standards, questo lavoro sostiene che tali pratiche non sono coerenti con i doveri di lealtà a cui questi funzionari sono soggetti e conclude identificando un ruolo di corporate governance per i consulenti legali alla luce di tale comportamento.

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Otros libros del autor

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