A Different Perspective of Earnings Management

Ya-ping NING

Abstract



Many maintain that earnings management is harmful. Arguing that this is untrue, the paper studies the benefits of earnings management to firms’ various contracting parties and investors, as well as the benefits on social resource allocation. The results of this research have important implication for regulators and lawmakers.
Key words: earnings, management, fraud, value-adding
Résumé: Beaucoup de gens insistent sur le fait que la gestion de revenu est préjudiciable. Argumentant contre cette point de vue, cet essai étude les bénéfices de la gestion de revenu pour les collaborateurs divers de l’entreprise et les investisseurs, ainsi que les bénéfices sur la distribution des ressources sociales. Le résultat de cette recherche s’avère très signifiant pour les régulateurs et les législateurs.
Mots-Clés: revenu, gestion, fraude, valeur ajoutée

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DOI: http://dx.doi.org/10.3968%2Fj.css.1923669720060202.002

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