E-Book, Englisch, 19 Seiten
ISBN: 978-3-668-51874-2
Verlag: GRIN Publishing
Format: PDF
Kopierschutz: Kein
To discover the methods, the authors will briefly look at the outline of the company and its history. The main part of this work will be dealing with accounting policies of the company as well as the CEO change in 2015. The CEO change will be the focus of our research in discovering potential methods and tools for earnings management.
In detail, the authors will focus our work on the years 2014, 2015 and 2016. All the information will be taken from the official annual reports of OMV, which are all available for the public.