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In this paper we review the academic evidence on earnings management and its implications for accounting standard setters and regulators. We structure our ...


The paper provides a perspective on earnings management. I begin by addressing the following questions: What is earnings management? How pervasive is it?


Publications of the Swedish School of Economics and Business Administration. Nr 153. JONAS SPOHR. ESSAYS ON EARNINGS MANAGEMENT. Helsingfors ...


July 2012Working Paper No. 3332. Accounting. We study a dynamic model of earnings quality and earnings management in which firms take into account both  ...


Section 6 discusses the implications of the evidence in this paper, as well as areas for further research. 2. Earnings management, real activities manipulation,  ...


Apr 30, 2015 ... The second chapter is based on my working paper previously presented at 2014 .... 2.6.4 Future Profitability and Real Earnings Management .


Board, Audit Committee, Culture And Earnings Management: Malaysian Evidence. ..... Paper presented at the 2007 Conference of the European Accounting ...


Mar 11, 2016 ... The aim of this paper is to review the literature concerning earnings management and the implications of the latter for stakeholders and firms.


Free earnings management papers, essays, and research papers.