Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/6933
Title: Earnings Management Research: A Review of Contemporary Research Methods
Contributor(s): Sun, Lan  (author); Rath, Subhrendu (author)
Publication Date: 2010
Handle Link: https://hdl.handle.net/1959.11/6933
Abstract: 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.
Publication Type: Journal Article
Source of Publication: Global Review of Accounting and Finance, 1(1), p. 121-135
Publisher: World Business Institute
Place of Publication: Australia
ISSN: 1838-1413
Fields of Research (FoR) 2008: 150201 Finance
150103 Financial Accounting
Socio-Economic Objective (SEO) 2008: 900101 Finance Services
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
Publisher/associated links: http://wbiaus.org/8.%20Lan.pdf
Appears in Collections:Journal Article
UNE Business School

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