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Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/5961
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dc.contributor.authorRath, Subhrenduen
dc.contributor.authorSun, Lanen
dc.date.accessioned2010-05-25T15:38:00Z-
dc.date.issued2008-
dc.identifier.citationInternational Review of Business Research Papers, 4(2), p. 265-277en
dc.identifier.issn1832-9543en
dc.identifier.issn1837-5685en
dc.identifier.urihttps://hdl.handle.net/1959.11/5961-
dc.description.abstractEarnings 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.en
dc.languageenen
dc.publisherWorld Business Instituteen
dc.relation.ispartofInternational Review of Business Research Papersen
dc.titleThe Development of Earnings Management Researchen
dc.typeJournal Articleen
dc.subject.keywordsFinancial Accountingen
dc.subject.keywordsFinanceen
local.contributor.firstnameSubhrenduen
local.contributor.firstnameLanen
local.subject.for2008150103 Financial Accountingen
local.subject.for2008150201 Financeen
local.subject.seo2008910402 Managementen
local.subject.seo2008910206 Market-Based Mechanismsen
local.profile.schoolBusiness Economics and Public Policyen
local.profile.schoolUNE Business Schoolen
local.profile.emaillansun@une.edu.auen
local.output.categoryC1en
local.record.placeauen
local.record.institutionUniversity of New Englanden
local.identifier.epublicationsrecordune-20100422-145013en
local.publisher.placeAustraliaen
local.format.startpage265en
local.format.endpage277en
local.peerreviewedYesen
local.identifier.volume4en
local.identifier.issue2en
local.contributor.lastnameRathen
local.contributor.lastnameSunen
dc.identifier.staffune-id:lansunen
local.profile.roleauthoren
local.profile.roleauthoren
local.identifier.unepublicationidune:6105en
dc.identifier.academiclevelAcademicen
local.title.maintitleThe Development of Earnings Management Researchen
local.output.categorydescriptionC1 Refereed Article in a Scholarly Journalen
local.relation.urlhttp://www.bizresearchpapers.com/Paper-19.pdfen
local.search.authorRath, Subhrenduen
local.search.authorSun, Lanen
local.uneassociationUnknownen
local.year.published2008en
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