Earnings Management: Friend or Foe?

Earnings Management: Friend or Foe?

This study looks at some of the recent literature on quality of earnings and earnings management and debates the propositions that earnings management (1) is not new, (2) is an expected outcome of a GAAP approach to accounting, and (3) is not necessarily detrimental to efficient capital markets. It...

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Veröffentlicht in:Journal of business & economics research (Littleton, Colo.) Colo.), 2011-02, Vol.1 (12)
1. Verfasser: Laux, Judith A.
Format: Artikel
Sprache:eng
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Zusammenfassung:This study looks at some of the recent literature on quality of earnings and earnings management and debates the propositions that earnings management (1) is not new, (2) is an expected outcome of a GAAP approach to accounting, and (3) is not necessarily detrimental to efficient capital markets. It also offers suggestions for using earnings management in a positive fashion to influence the future of the profession.
ISSN:1542-4448
2157-8893
DOI:10.19030/jber.v1i12.3072