Concept information
Preferred term
earnings management
Definition
- Earnings management is an accounting process whereby managers manipulate reported earnings to obtain some private gain. As an indicator of opportunistic managerial behavior, investors and regulators are both concerned with the deliberate use of generally accepted accounting procedures to arrive at a desired level of reported earnings. [Source: Encyclopedia of Business in Today's World; Earnings Management]
Broader concept
Belongs to group
URI
https://concepts.sagepub.com/social-science/concept/earnings_management
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