alexa The Problems of Accounting Reporting False Information and Estimation | OMICS International| Abstract

ISSN: 2375-4516

Intellectual Property Rights: Open Access

  • Review Article   
  • Intel Prop Rights 2016, Vol 4(3): S1
  • DOI: 10.4172/2375-4516.1000S1-007

The Problems of Accounting Reporting False Information and Estimation

Jeffrey E Jarrett*
Management Science and Finance, University of Rhode Island, 7 Lippit Road, Kingston, RI 02881, USA
*Corresponding Author : Jeffrey E Jarrett, Professor, Management Science and Finance, University of Rhode Island, 45 Upper College Rd, Kingston, RI 02881, USA, Tel: +401 (874) 4169, Fax: 401 (874) 4312, Email: [email protected]

Received Date: Oct 14, 2016 / Accepted Date: Nov 07, 2016 / Published Date: Dec 15, 2016

Abstract

The purpose is to review the development of estimation theory in accounting and to show how it affects a 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.

Keywords: Estimation problem in accounting; Matching and realization;  Recognition; Conservatism

Citation: Jarrett JE (2016) The Problems of Accounting Reporting False Information and Estimation. Intel Prop Rights. S1: 007. Doi: 10.4172/2375-4516.1000S1-007

Copyright: © 2016 Jarrett JE. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

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