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Earnings management - Wikipedia

en.wikipedia.org/wiki/Earnings_management

Earnings management, in accounting, is the act of intentionally influencing the process of ... the financial reporting process. The SEC has also pressed charges against the management of firms invol...

Aggressive accounting vs. fraudulent accounting — Financier ...

www.financierworldwide.com/aggressive-accounting-vs-fraudulent-accounting/

The line between aggressive accounting and fraudulent accounting can be finer ... may show different results than if they had been prepared for the same entity, ... This flexibility can create opportunities for so-called 'earnings management', ...

Earnings Management - Fraud Magazine

www.fraud-magazine.com/article.aspx?id=4294968448

Have you heard the one about the company that needed to hire a chief corporate accountant? In the last interview session each finalist was given financial ...

EARNINGS MANAGEMENT VS FINANCIAL REPORTING FRAUD ...

facta.junis.ni.ac.rs/eao/eao201301/eao201301-04.pdf

Key Words: earnings management, financial reporting fraud. 1. .... Technically, accounting practices are not considered to be fraudulent until .... L.Perols and Lougee (2011) state that fraud has the same object as earnings management.

Earnings Management Definition | Investopedia

www.investopedia.com/terms/e/earnings-management.asp

The use of accounting techniques to produce financial reports that may paint an overly ... Earnings Management takes advantage of how accounting rules can be ... are comparable if the company uses the same accounting policies each year, ...

The relation between earnings management and ... - ScienceDirect

www.sciencedirect.com/science/article/pii/S088261101000057X

Nov 24, 2010 ... Fraud has the same objective as earnings management, but differs from ... financial statement fraud occurs when managers use accounting ...

"Management fraud and earnings management: Fraud versus GAAP ...

digitalcommons.uconn.edu/dissertations/AAI9949112/

For example, an issue important to earnings management theory concerns whether ... of 178 firms from the same industries as the fraud firms, but these “ GAAP” firms chose to increase earnings via a legitimate change in an accounting method.

When earnings management becomes cooking the books - FT.com

www.ft.com/content/90ce4c50-cdd3-11d9-9a8a-00000e2511c8

May 26, 2005 ... Examples of legitimate earnings management efforts include postponing .... number of fraud-related enforcement actions, indicate that accounting ... have not developed to the same extent, although many European codes of ...

The relation between earnings management and ... - ResearchGate

www.researchgate.net/publication/241097782_The_relation_between_earnings_management_and_financial_statement_fraud

Article (PDF Available) in Advances in Accounting 27(1):39-53 · June 2011 with 435 ... Fraud. Earnings management. Analyst forecasts. Unexpected Revenue per Employee ..... Fraud has the same obj ective as earnings management, but.

Earnings Management and Manipulation by Scott McGregor

webpage.pace.edu/pviswanath/notes/corpfin/earningsmanip.html

Earnings manipulation is usually not the result of an intentional fraud, but the culmination of a series of aggressive interpretations of the accounting rules and .... In the long-term, the company would ultimately report the same sales and profits; ...