Earnings Management: A Literature Review

DOI

10.2991/seiem-16.2016.48How to use a DOI?

Keywords

earnings management, manipulation means, incentives, economic results

Abstract

Earnings management is the one of the classic topics in accounting field. Most of the extant studies focus on accrual-based earnings management. Recent years, real activities earnings management has received more attention from researchers. Exploration of earnings management behavior can extend the current limited earnings management studies, helping to improve the corporate governance, improving the quality of earnings information, promoting the healthy and orderly development of the securities market. With the aim to provide guidance for corporate governance and future research, firstly, this study dealt with the existing research literature of earnings management on the incentives, means and economic consequences, measure methods, then made comparative analysis of accrual-based and real activities earnings management. Finally this article summarized the main research results and limitations of the current earnings management, providing direction to extend our real earnings management research and improve the quality of the earnings quality.

Copyright

© 2016, 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/).

Download article (PDF)

TY  - CONF
AU  - Shuang Gao
AU  - Jie Gao
PY  - 2016/12
DA  - 2016/12
TI  - Earnings Management: A Literature Review
BT  - Proceedings of the 2016 International Seminar on Education Innovation and Economic Management (SEIEM 2016)
PB  - Atlantis Press
SP  - 189
EP  - 192
SN  - 2352-5398
UR  - https://doi.org/10.2991/seiem-16.2016.48
DO  - 10.2991/seiem-16.2016.48
ID  - Gao2016/12
ER  -