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Management Accouting

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by

yograj yograj

on 25 September 2016

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Transcript of Management Accouting

Presented to - David Joy
Presented By -

Yograj 119799
Sofia Arora 110466
Uma panth
Table of contents
Introduction
Issues in article
Issue in article
Practices of earnings management

Jordanian Industrial corporation

Changes in accounting standards ( IASB 2003)
Introduction

The article - Al-Ghazzawi, M, A & Alsoboa, S, S 2016, Impact of Improvements to the International Accounting Standards on Earnings Management in the Jordanian Industrial Corporations, Journal of Accounting and Finance 16(2), 58-71

Management Accounting
Group presentation
Jordanian Industrial Corporations can practice earnings management only to lower contracting costs.
It can also use earnings management only when they want to reveal inside information to investors.
To improve its performance, the management has to find out what actually is motivating its mangers to practice earnings management, that way, it can know which measures to take in to consideration.


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