Document Type

Article

Date of Original Version

2017

Department

Finance

Abstract

The purpose is to review the development of estimation theory in accounting and to show how it affects certain principle involved with account for events that do not exchange cash or cash equivalents. The purpose is to give support that earnings and rate of return manipulations not based in accounting principle explain much of the manipulation of earnings and income reports as well as the valuation of assets.

Creative Commons License

Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

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