Earnings management : good, bad or downright ugly?

Earnings management : good, bad or downright ugly?

Examines the practice of earnings management (EM) - arranging matters to achieve a predetermined result. Considers how common a practice it is among business and other organisations. Addresses the ethics of EM. Argues that EM can not only not be prevented, but that there are good reasons for accepti...

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Veröffentlicht in:Chartered Accountants Journal of New Zealand 2008-04, Vol.87 (3), p.32-37
1. Verfasser: Dunmore, Paul V
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Accounting systems
Corporations
Corrupt practices
Earnings management
Ethics
Forensic accounting
Fraud
Monetary incentives
Risk management
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Beschreibung
Zusammenfassung:Examines the practice of earnings management (EM) - arranging matters to achieve a predetermined result. Considers how common a practice it is among business and other organisations. Addresses the ethics of EM. Argues that EM can not only not be prevented, but that there are good reasons for accepting that it will always occur. Source: National Library of New Zealand Te Puna Matauranga o Aotearoa, licensed by the Department of Internal Affairs for re-use under the Creative Commons Attribution 3.0 New Zealand Licence.
ISSN:1172-9929