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

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

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