Add to ORKGEarnings management has received considerable attention in the accounting literature. However some aspects and environments are still unexplored. We present the debates on this subject: real transactions or accounting practices, respecting the rules or crossing the boundaries, efficient or opportunistic earnings management. Based on diligent investigation of more than two hundred papers, we present the evolution of the earnings management concept and present our own definition. Finally, we conduct a literature review on earnings management from a geographical perspective
The practice of earning management is the use of accounting methods to create financial statements t...
Despite decades of research on how, why, and when companies manage earnings, there is a paucity of e...
Earnings management is one of the most challenging, debated and controversial topics in finance and ...
Earnings management is a very complex and compound phenomenon in the light of many years of investig...
Over the last years, earnings management came to light as a phenomenon which gathers numerous eviden...
The objective of this paper is to review academic evidence on earnings management over the last twen...
This chapter seeks to describe the field of inquiry by defining the concepts of earnings quality, ea...
This paper provides a review of the empirical earnings management literature. In particular, it pres...
Over the years, opportunistic earnings management practice generates reliable accounting earnings in...
Earnings management is a general term in accounting decisions that may affect the results of the fin...
Research background: Due to the complexity of the issue of global economic result management, the pr...
Research background: Earnings management means the usage of gaps in the legislative frameworks of in...
Abstract: The definition of earnings management has been inconsistent in the literature. Major probl...
Earnings management is a much studied research topic in financial accounting. Empirical studies have...
Research background: From a research perspective, it is very important to point out motives and used...
The practice of earning management is the use of accounting methods to create financial statements t...
Despite decades of research on how, why, and when companies manage earnings, there is a paucity of e...
Earnings management is one of the most challenging, debated and controversial topics in finance and ...
Earnings management is a very complex and compound phenomenon in the light of many years of investig...
Over the last years, earnings management came to light as a phenomenon which gathers numerous eviden...
The objective of this paper is to review academic evidence on earnings management over the last twen...
This chapter seeks to describe the field of inquiry by defining the concepts of earnings quality, ea...
This paper provides a review of the empirical earnings management literature. In particular, it pres...
Over the years, opportunistic earnings management practice generates reliable accounting earnings in...
Earnings management is a general term in accounting decisions that may affect the results of the fin...
Research background: Due to the complexity of the issue of global economic result management, the pr...
Research background: Earnings management means the usage of gaps in the legislative frameworks of in...
Abstract: The definition of earnings management has been inconsistent in the literature. Major probl...
Earnings management is a much studied research topic in financial accounting. Empirical studies have...
Research background: From a research perspective, it is very important to point out motives and used...
The practice of earning management is the use of accounting methods to create financial statements t...
Despite decades of research on how, why, and when companies manage earnings, there is a paucity of e...
Earnings management is one of the most challenging, debated and controversial topics in finance and ...