What Managers Should Know About Earnings Management — Its Prevalence, Legality, Ethicality, and Does It Work?

The purpose of this paper is to summarize important information for managers, including research evidence related to the prevalence, legality, ethicality and other aspects of earnings management, to explain potential negative consequences of earnings management, and to offer suggestions for improved financial statement disclosure to enhance the transparency of financial reporting. We especially focus on income smoothing.

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Year of publication:	2002
Authors:	Davis‐Friday, Paquita Y. ; Frecka, Thomas J.
Published in:	Review of Accounting and Finance. - MCB UP Ltd, ISSN 1758-7700, ZDB-ID 2170463-6. - Vol. 1.2002, 1, p. 57-71
Publisher:	MCB UP Ltd

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/eb026979 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014989664