Passer au contenu principal

SAGE Social Science Thesaurus

Choisissez le vocabulaire dans lequel chercher

aligner
annoter
télécharger

Concept information

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

Terme préférentiel

earnings management  

Définition

  • 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]

Concept générique

Appartient au groupe

URI

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

Télécharger ce concept :

RDF/XML TURTLE JSON-LD