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 |
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Appears in Collections: | Journal Article UNE Business School |
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