Earnings management : what is earnings management ? the role of manager its acceptability
المؤلفون المشاركون
Baljasim, Abd al-Fattah Ali
al-Tawil, Mukhtar al-Hadi
المصدر
Journal of Economics and Business Studies
العدد
المجلد 1، العدد 1 (31 ديسمبر/كانون الأول 2014)، ص ص. 263-282، 20ص.
الناشر
جامعة مصراتة كلية الاقتصاد و العلوم السياسية
تاريخ النشر
2014-12-31
دولة النشر
ليبيا
عدد الصفحات
20
التخصصات الرئيسية
الملخص EN
Regardless of its intent earnings, management may be seen initially as alterations or interventions, which require judgment in the financial reporting process.
This paper intends to explore and analyse this activity due to many voices and studies connected global failures to earnings management, and asked for its identity and its "legality".
Earnings are sometimes called the bottom line i.e.
the central item in financial reporting process.
They represent the extent to which a company has engaged in value-added dealings; they are the indicator that helps direct resource allocation in capital markets.
Given the significance earnings have, it is no surprise that company management has an interest in how this vital element is disclosed.
That is why executive managers are keen to understand the effect of their accounting choices so they can make the best possible decisions for their businesses.
Or might be, as McKee (2005, p.
1) says “They must, in other words, learn to manage earnings.” And in doing such “management” managers do not need to have recourse to illegal earnings management; they can find enough latitude within the set of generally accepted accounting principles (GAAP) to facilitate reaching the desired earnings.In view of these assumptions the paper explored the identity of earnings management and analysed its relation with preparers and users and results in that earnings managements can be seen as a suspicious phenomenon at least in view of the recent business scandals and corporate collapses such as of Enron, WorldCom and Maxwell which are considered to be a result of management fraud done via earnings management.
The paper also suggests more research on personal subjective characteristics of officers responsible for producing and certifying financial information.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Baljasim, Abd al-Fattah Ali& al-Tawil, Mukhtar al-Hadi. 2014. Earnings management : what is earnings management ? the role of manager its acceptability. Journal of Economics and Business Studies،Vol. 1, no. 1, pp.263-282.
https://search.emarefa.net/detail/BIM-822372
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Baljasim, Abd al-Fattah Ali& al-Tawil, Mukhtar al-Hadi. Earnings management : what is earnings management ? the role of manager its acceptability. Journal of Economics and Business Studies Vol. 1, no. 1 (Dec. 2014), pp.263-282.
https://search.emarefa.net/detail/BIM-822372
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Baljasim, Abd al-Fattah Ali& al-Tawil, Mukhtar al-Hadi. Earnings management : what is earnings management ? the role of manager its acceptability. Journal of Economics and Business Studies. 2014. Vol. 1, no. 1, pp.263-282.
https://search.emarefa.net/detail/BIM-822372
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 280-282
رقم السجل
BIM-822372
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