- Title
- A review of dominant and emerging issues in corporate earnings management
- Creator
- Hettihewa, Samanthala; Wright, Christopher
- Date
- 2010
- Type
- Text; Journal article
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/56250
- Identifier
- vital:3962
- Identifier
- ISSN:0884-1373
- Abstract
- The form and means of corporate earnings management (CEM) have evolved and become ever more sophisticated; however, in substance, CEM remains the misinforming of the users of an organization's financial statements, via the strategic abuse of timing, reorganizing, reclassifying, and/ or omitting of material information. Thus, even though CEM rarely involves outright deception, it is a fundamental breach of trust. As such, CEM is immensely damaging to the primary role of financial statements (i.e., the creation and/ or maintenance of informed trust between organizations and their key stakeholders) .
- Relation
- Southern Business Review Vol. 35, no. 1 (2010), p. 15-36
- Rights
- Copyright Georgia Southern University
- Rights
- This metadata is freely available under a CCO license
- Subject
- 1503 Business and Management
- Reviewed
- Hits: 506
- Visitors: 492
- Downloads: 0
| Thumbnail | File | Description | Size | Format |
|---|