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https://hdl.handle.net/1959.11/5961| Title: | The Development of Earnings Management Research | Contributor(s): | Rath, Subhrendu (author); Sun, Lan (author) | Publication Date: | 2008 | Handle Link: | https://hdl.handle.net/1959.11/5961 | 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 1837-5685 |
Fields of Research (FoR) 2008: | 150103 Financial Accounting 150201 Finance |
Socio-Economic Objective (SEO) 2008: | 910402 Management 910206 Market-Based Mechanisms |
Peer Reviewed: | Yes | HERDC Category Description: | C1 Refereed Article in a Scholarly Journal | Publisher/associated links: | http://www.bizresearchpapers.com/Paper-19.pdf |
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| Appears in Collections: | Journal Article |
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