Earnings Management

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Earnings Management
Publications: 1,570| Citation Count: 19,830
Stemming Variations: earnings managers, earning management, earnings manage, earnings managements, Earnings Managed
Cumulative Annual
    • Earnings management is the practice of makingdiscretionary accounting choices or timingoperating decisions to move reported earningstoward a desired goal. Prior research revealswide disagreement among both students andbusiness executives regarding the ethicalacceptability of earnings management. Thisstudy investigates whether gender and nationalorigin influence accounting students'perceptions of earnings management. Male andfemale accounting students from the U.S. andfive Asian countries evaluated thirteenvignettes describing earnings managementpractices...

    Paul M. Clikemanet al. Student Perceptions of Earnings Management: The Effects of National Or...

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