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 pensent que la gestion de profits est nuisible. Argumentant que ce point de vue est faux, cet article étudie les bénéfices de la gestion de profits pour les différentes parties de l’entreprise, les investisseurs ainsi que l’allucation des ressources sociales. Les résultats de cette recherche revêtissent une grande importance pour les dirigeants et les législateurs.
Mots-Clés: gestion de profits, fraude, valeur ajoutée

Full Text:

PDF


DOI: http://dx.doi.org/10.3968%2Fj.css.1923669720060204.009

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: 730, 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