Meanings, Motivations and Techniques of Earnings Management

DOI

10.2991/assehr.k.201214.483How to use a DOI?

Keywords

Earnings Management, Motivations, Techniques

Abstract

Earnings management has been a crucial enterprise behavior that would influence the figures on financial statements and the decision of report users. Because of transactions in capital market, some contract items and relevant government laws, managers are motivated to manipulate earnings. By manipulating accruals and real transaction activities and some methods, such as taking big bath and cookie jar reserves, the accountings figures reported on financial statements can be managed and changed. Besides, different kinds of firms may take different methods to manipulate earnings, but there are several ways that are very common that stakeholders should take into consideration.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yihui Jiang
PY  - 2020
DA  - 2020/12/16
TI  - Meanings, Motivations and Techniques of Earnings Management
BT  - Proceedings of the 2020 3rd International Conference on Humanities Education and Social Sciences (ICHESS 2020)
PB  - Atlantis Press
SP  - 141
EP  - 146
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201214.483
DO  - 10.2991/assehr.k.201214.483
ID  - Jiang2020
ER  -