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Earnings Measurement, Determination, Management, and Usefulness: An Empirical Approach
by Ahmed Riahi-Belkaoui
Binding: Hardcover, 200 pages
Publisher: Praeger
List Price: USD $119.95
Weight: 113
Dimension: H: 0.75 x L: 9.64 x W: 0.49 inches
ISBN 10: 1567203302
ISBN 13: 9781567203301
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Book Description:
Riahi Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be 'smoothed,' for example.) A succinct, penetrating, illuminating treatment of earnings in general as well as its particulars, the book will be especially useful to upper management and accounting professionals, and to their colleagues in the academic community.

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