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Earnings management

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...

Earnings Management - Fraud Magazine

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

For one thing, “generally accepted accounting principles” (GAAP) allow an accountant to select from various methods when computing earnings and other ...

Earnings Management Definition | Investopedia

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

Earnings Management takes advantage of how accounting rules can be applied ... are comparable if the company uses the same accounting policies each year, ...

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; ...

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 ...

The relation between earnings management and ... - ResearchGate

www.researchgate.net/publication/241097782_The_relation_between_earnings_management_and_financial_statement_fraud

Jan 20, 2016 ... The relation between earnings management and financial statement fraud. Article (PDF Available) in Advances in Accounting 27(1):39-53 ...

WHAT IS EARNINGS MANAGEMENT?

www.swlearning.com/pdfs/chapter/0324223250_1.PDF

legal and illegal earnings management (commonly called “cooking the books”). .... with the same issues even though it has the legal power to set and enforce, with .... fraud, such as “overly aggressive accounting,” because that may distort or  ...

"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.

Manipulation or misreporting? When we're too quick to cry fraud ...

www.chicagobooth.edu/capideas/blog/2013/june/manipulation-or-misreporting

It's not that accounting manipulation and earnings management doesn't occur. ... of the AAERs do not suggest the same degree of “scienter,” or fraudulent intent, ...

Search for Accounting Fraud and Misrepresented Earnings - CFO.com

ww2.cfo.com/accounting/2014/04/search-suspect-accounting-fraud/

Apr 8, 2014 ... 14Mar_SuspectAcct_p24_v2 big data earnings management But what they and others know about accounting fraud or the misrepresentation of ...

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EARNINGS MANAGEMENT VS FINANCIAL REPORTING FRAUD ...

facta.junis.ni.ac.rs

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 and Financial Reporting Fraud: Can External ...

worldscholars.org

Keywords: financial reporting fraud; earnings management; fraud detection; occupational fraud. Introduction. There is a ... fictitious accounting transactions or those prohibited .... same time regulators should provide external auditors with more ...

When earnings management becomes cooking the books - FT.com

www.ft.com

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 ...