Odek, Robert; Kimanzi, Kalundu - In: International Journal of Business and Economic Sciences … 16 (2023) 1, pp. 62-70
Purpose: This is a critical review of the empirical literature on earnings management ethicality and its application in … since there is no consensus in regard to the ethicality of earnings management. Further, this review evidences that both … accrual and real earnings management techniques are practiced by managers during reporting. Additionally, there are mixed …