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Introduction to Earnings Management

  • Malek El Diri

Table of contents

  1. Front Matter
    Pages i-ix
  2. Malek El Diri
    Pages 1-4
  3. Malek El Diri
    Pages 45-61
  4. Malek El Diri
    Pages 63-108
  5. Malek El Diri
    Pages 109-110
  6. Back Matter
    Pages 111-113

About this book

Introduction

This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

Keywords

Trade Off Revenue Management Agent Theory Earning Motives Firm Theory Revelation Principle Capital Market

Authors and affiliations

  • Malek El Diri
    • 1
  1. 1.Accounting and Finance DivisionLeeds University Business SchoolLeedsUnited Kingdom

Bibliographic information

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