The Theoretical Framework of Earnings Management

Ya-ping NING

Abstract



The definition of earnings management has been inconsistent in the literature. Major problems with the definition include ambiguity and immeasurability. As a solution, this paper intends to develop a constructive definition of earnings management and discuss the conceptual distinctions between earnings management and its counterparts. The review of the literature provides evidence of the validity of the developed definitions. The results of the paper are important for both theoretical and empirical researches on earnings management, as well as for regulators, lawmakers, firms’ contracting parties and investors.
Keywords: earnings, management, manipulation, fraud
Résumé: La définition du management des revenues a été contradictoire dans la littérature. Les problèmes majeurs sur la définition comprend l’ambigueté et immeasurabilité. En tant que solution, ce documentr a l’ambition de développer une définition constructive du management des revenues et de discuter sur les distinctions conceptionelles entre le management des revenues et ses contreparites. La revue de la littérature sert le témoingnage de la validité de définitions développées..Les résultat de ce document sont importants pour les recherches théoriques et empiriques sur le management des revenues, aussi pour les régulateurs, législateurs, les parties contractuelles et d’investissements des entreprises.
Mots-clés: earnings,management,manipulation,fraud (GAAP) in the United States. Every country has its own

Full Text:

PDF


DOI: http://dx.doi.org/10.3968%2Fj.css.1923669720050103.004

Refbacks

  • There are currently no refbacks.


Reminder

If you have already registered in Journal A and plan to submit article(s) to Journal B, please click the CATEGORIES, or JOURNALS A-Z on the right side of the "HOME".


We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases: caooc@hotmail.com; css@cscanada.net; css@cscanada.org

Copyright © Canadian Academy of Oriental and Occidental Culture

Address: 758, 77e AV, Laval, Quebec, H7V 4A8, Canada

Telephone: 1-514-558 6138

Http://www.cscanada.net Http://www.cscanada.org

E-mail:css@cscanada.net, css@cscanada.org