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Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/6933
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dc.contributor.authorSun, Lanen
dc.contributor.authorRath, Subhrenduen
dc.date.accessioned2010-11-29T10:11:00Z-
dc.date.issued2010-
dc.identifier.citationGlobal Review of Accounting and Finance, 1(1), p. 121-135en
dc.identifier.issn1838-1413en
dc.identifier.urihttps://hdl.handle.net/1959.11/6933-
dc.description.abstractEarnings 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.en
dc.languageenen
dc.publisherWorld Business Instituteen
dc.relation.ispartofGlobal Review of Accounting and Financeen
dc.titleEarnings Management Research: A Review of Contemporary Research Methodsen
dc.typeJournal Articleen
dc.subject.keywordsFinanceen
dc.subject.keywordsFinancial Accountingen
local.contributor.firstnameLanen
local.contributor.firstnameSubhrenduen
local.subject.for2008150201 Financeen
local.subject.for2008150103 Financial Accountingen
local.subject.seo2008900101 Finance Servicesen
local.profile.schoolUNE Business Schoolen
local.profile.schoolBusiness Economics and Public Policyen
local.profile.emaillansun@une.edu.auen
local.output.categoryC1en
local.record.placeauen
local.record.institutionUniversity of New Englanden
local.identifier.epublicationsrecordune-20101124-093544en
local.publisher.placeAustraliaen
local.format.startpage121en
local.format.endpage135en
local.peerreviewedYesen
local.identifier.volume1en
local.identifier.issue1en
local.title.subtitleA Review of Contemporary Research Methodsen
local.contributor.lastnameSunen
local.contributor.lastnameRathen
dc.identifier.staffune-id:lansunen
local.profile.roleauthoren
local.profile.roleauthoren
local.identifier.unepublicationidune:7094en
dc.identifier.academiclevelAcademicen
local.title.maintitleEarnings Management Researchen
local.output.categorydescriptionC1 Refereed Article in a Scholarly Journalen
local.relation.urlhttp://wbiaus.org/8.%20Lan.pdfen
local.search.authorSun, Lanen
local.search.authorRath, Subhrenduen
local.uneassociationUnknownen
local.year.published2010en
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