The development of earnings management research
Earnings management directly affects the overall integrity of financial reporting and significantly influences resource allocation in an economy. The objective of this paper is to help academic researchers, regulators, and investors better understand issues surrounding earnings management. We review...
| Main Authors: | , |
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| Format: | Journal Article |
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World Business Institute
2008
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| Online Access: | http://hdl.handle.net/20.500.11937/29651 |
| _version_ | 1848752861875273728 |
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| author | Rath, Subhrendu Sun, Lan |
| author_facet | Rath, Subhrendu Sun, Lan |
| author_sort | Rath, Subhrendu |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Earnings management directly affects the overall integrity of financial reporting and significantly influences resource allocation in an economy. The objective of this paper is to help academic researchers, regulators, and investors better understand issues surrounding earnings management. We review the research on earnings management from early 1960s to date. We particularly discuss the changes of different research focus in each stage of the development of earnings management research and the economic consequences of earnings management which directly affects capital resource allocation. |
| first_indexed | 2025-11-14T08:15:21Z |
| format | Journal Article |
| id | curtin-20.500.11937-29651 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:15:21Z |
| publishDate | 2008 |
| publisher | World Business Institute |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-296512017-03-08T13:13:19Z The development of earnings management research Rath, Subhrendu Sun, Lan non-capital market focus capital market efficiency earnings management economic wealth transfer capital market focus Earnings management directly affects the overall integrity of financial reporting and significantly influences resource allocation in an economy. The objective of this paper is to help academic researchers, regulators, and investors better understand issues surrounding earnings management. We review the research on earnings management from early 1960s to date. We particularly discuss the changes of different research focus in each stage of the development of earnings management research and the economic consequences of earnings management which directly affects capital resource allocation. 2008 Journal Article http://hdl.handle.net/20.500.11937/29651 World Business Institute restricted |
| spellingShingle | non-capital market focus capital market efficiency earnings management economic wealth transfer capital market focus Rath, Subhrendu Sun, Lan The development of earnings management research |
| title | The development of earnings management research |
| title_full | The development of earnings management research |
| title_fullStr | The development of earnings management research |
| title_full_unstemmed | The development of earnings management research |
| title_short | The development of earnings management research |
| title_sort | development of earnings management research |
| topic | non-capital market focus capital market efficiency earnings management economic wealth transfer capital market focus |
| url | http://hdl.handle.net/20.500.11937/29651 |