Did we constrain managers' attempts to manipulate earnings : insights from the relevant literature
المؤلف
المصدر
Journal of Accounting Research
العدد
المجلد 5، العدد 1 (30 يونيو/حزيران 2018)، ص ص. 2-24، 23ص.
الناشر
جامعة طنطا كلية التجارة قسم المحاسبة
تاريخ النشر
2018-06-30
دولة النشر
مصر
عدد الصفحات
23
التخصصات الرئيسية
الموضوعات
الملخص EN
Since the numbers game speech by Levitt (1998), earnings management is becoming one of the most cited accounting research areas.
The objective of this paper is to review the main themes highlighted in the relevant literature.
Studies provided some contradicting points of views regarding earnings management definition, incentives, and techniques.
Earnings management, in general, tends to be undesirable as it distorts the financial reporting process and subsequently leads to lower earnings quality.
Therefore, regulators have invested time and effort seeking solutions to this problem (Examples include regulations regarding auditor independence, audit firm tenure, auditing standards, and accounting standards).
In addition, accounting and auditing research investigated factors and mechanisms, which lead to mitigate or constrain earnings management.
Earnings management is classified into accruals earnings management, real earnings management, and classification shifting earnings management.
The focus of this paper is on earnings management mitigation.
Different studies provided some evidence on the role of each of investor protection, corporate governance, external auditing, and accounting standards in mitigating earnings management.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
al-Jundi, Midhat N.. 2018. Did we constrain managers' attempts to manipulate earnings : insights from the relevant literature. Journal of Accounting Research،Vol. 5, no. 1, pp.2-24.
https://search.emarefa.net/detail/BIM-1093070
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
al-Jundi, Midhat N.. Did we constrain managers' attempts to manipulate earnings : insights from the relevant literature. Journal of Accounting Research Vol. 5, no. 1 (2018), pp.2-24.
https://search.emarefa.net/detail/BIM-1093070
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
al-Jundi, Midhat N.. Did we constrain managers' attempts to manipulate earnings : insights from the relevant literature. Journal of Accounting Research. 2018. Vol. 5, no. 1, pp.2-24.
https://search.emarefa.net/detail/BIM-1093070
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
-
رقم السجل
BIM-1093070
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر