The Theoretical Framework of Earnings Management

Ya-ping NING


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

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