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Concept information

... > social science subjects > business and management > finance > financial management > accounting (finance) > international accounting > earnings management

Preferred term

earnings management  

Definition

  • Earnings management is an accounting process whereby managers manipulate reported earnings to obtain some private gain. As an indicator of opportunistic managerial behavior, investors and regulators are both concerned with the deliberate use of generally accepted accounting procedures to arrive at a desired level of reported earnings. [Source: Encyclopedia of Business in Today's World; Earnings Management]

Broader concept

Belongs to group

URI

http://data.loterre.fr/ark:/67375/N9J-MP91PVBX-K

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