Earnings management research: a review of contemporary research method
Earnings management is a much studied research topic in financial accounting. Empirical studies have documented various approaches in detecting earnings management behaviour. This study reviews various methods used in detecting earnings management and critically evaluates the strengths and weaknesse...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
World Business Institute
2010
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| Online Access: | http://hdl.handle.net/20.500.11937/35012 |
| _version_ | 1848754380152504320 |
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| author | Sun, L. Rath, Subhrendu |
| author_facet | Sun, L. Rath, Subhrendu |
| author_sort | Sun, L. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Earnings management is a much studied research topic in financial accounting. Empirical studies have documented various approaches in detecting earnings management behaviour. This study reviews various methods used in detecting earnings management and critically evaluates the strengths and weaknesses of using different methods in detecting earnings management. Although accrual approach is the most widely used technique, it has several shortcomings. We highlight these deficiencies and survey alternative methodologies that provide improvements in discretionary accruals estimation. |
| first_indexed | 2025-11-14T08:39:29Z |
| format | Journal Article |
| id | curtin-20.500.11937-35012 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:39:29Z |
| publishDate | 2010 |
| publisher | World Business Institute |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-350122017-01-30T13:47:03Z Earnings management research: a review of contemporary research method Sun, L. Rath, Subhrendu earnings manipulation Earnings management discretionary accruals Earnings management is a much studied research topic in financial accounting. Empirical studies have documented various approaches in detecting earnings management behaviour. This study reviews various methods used in detecting earnings management and critically evaluates the strengths and weaknesses of using different methods in detecting earnings management. Although accrual approach is the most widely used technique, it has several shortcomings. We highlight these deficiencies and survey alternative methodologies that provide improvements in discretionary accruals estimation. 2010 Journal Article http://hdl.handle.net/20.500.11937/35012 World Business Institute restricted |
| spellingShingle | earnings manipulation Earnings management discretionary accruals Sun, L. Rath, Subhrendu Earnings management research: a review of contemporary research method |
| title | Earnings management research: a review of contemporary research method |
| title_full | Earnings management research: a review of contemporary research method |
| title_fullStr | Earnings management research: a review of contemporary research method |
| title_full_unstemmed | Earnings management research: a review of contemporary research method |
| title_short | Earnings management research: a review of contemporary research method |
| title_sort | earnings management research: a review of contemporary research method |
| topic | earnings manipulation Earnings management discretionary accruals |
| url | http://hdl.handle.net/20.500.11937/35012 |