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Title: The Development of Earnings Management Research
Contributor(s): Rath, Subhrendu (author); Sun, Lan  (author)
Publication Date: 2008
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Abstract: 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 affect capital resource allocation.
Publication Type: Journal Article
Source of Publication: International Review of Business Research Papers, 4(2), p. 265-277
Publisher: World Business Institute
Place of Publication: Australia
ISSN: 1832-9543
Field of Research (FOR): 150103 Financial Accounting
150201 Finance
Socio-Economic Outcome Codes: 910402 Management
910206 Market-Based Mechanisms
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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