Earnings Management: The Continuum From Legitimacy to Fraud - Research Paper Example

Only on StudentShare

Extract of sample
Earnings Management: The Continuum From Legitimacy to Fraud

The paper goes on to state that, in some instances, managing earnings to conform to forecasts is not illegal is the accompanying accounting and disclosure rules are followed. The authors then go on to discuss the instances where the line between legitimacy and fraud might be crossed in earnings management, which is also a discussion of the continuum between legitimacy and fraud. Since management of forecasts is an important part of forecasts, some accountants and managers sometimes fail to distinguish between the legal and fraudulent. Chen, C., Huang, S., & Fan, H. (2012). Complementary Association between Real Activities and Accruals-Based Manipulation In Earnings Reporting. Journal of Economic Policy Reform, Vol. 15(2). Pp. 93-108. The authors cite previous studies that developed a relationship between real activities and accrual-based earnings. This study aims to capture the indicators of manager’s behaviors in boosting or suppressing earnings, so as to determine whether real activities or accrual base earnings are the main motivator of earnings management. In this case, the authors studied Taiwanese firms in finding the relationship between real activities and discretionary accruals in the firm. ...Show more

Summary

Annotated Bibliography Earnings Management: The Continuum between Legitimacy and Fraud Bochner, S., & Clark, D. (2009). Securities Disclosure: When is Managing to a Forecast Illegal “Earnings Management.” The Corporate and Securities Law Advisor, Vol. 22(5)…
Author : runolfsdottirne
Save Your Time for More Important Things
Let us write a custom research paper on your topic
" Earnings Management: The Continuum From Legitimacy to Fraud"
with a personal 20% discount.
Find out more

Related Essays

Earnings Management: The Continuum from Legitimacy to Fraud.
There is a continuous argument in the audit circle on whether earnings management is another form of fraud. Fraudulent financial reporting engages deliberate misstatements or exclusion of figures or dissemination in financial statements as a part of a design to “manage earnings.” An external auditor should pay great attention to ‘earnings management ‘and the ‘quality of earnings and how earnings management is associated to and may be tantamount to fraud.
10 pages (2500 words) Research Paper
Financial Research Report
According to the Chairman of Capital City Bank Group, Bill Smith, the bank is unique due to the reason that it concentrates upon banking with those communities where the system of banking can bring a difference. The bank is located in three states; Florida, Georgia and Alabama working through 70 banking locations on a full servicing basis.
5 pages (1250 words) Math Problem
Earnings Management: The Continuum from Legitimacy to Fraud
This research paper is useful in understanding the research framework and discussing worldviews as it relates to Earnings management: the continuum form legitimacy to fraud. Criteria for selection of a research method In conducting a research, a relevant research method should be selected.
4 pages (1000 words) Research Paper
Earnings Management: The Continuum from Legitimacy to Fraud.
To define “earnings management” one can say that this term refers to legitimate and illegitimate actions by management, exerting a negative influence on the entity’s earnings. Thus, it is appropriate to define this term under the following conditions: both legitimate managerial activities on the one hand and the spectrum of fraudulent financial reporting on the other hand.
4 pages (1000 words) Research Paper
Earnings Management: The Continuum from Legitimacy to Fraud.
Schram (2006) underlines the importance of a relevant conceptualizing map outline. Thus, it is possible to claim that the first scope of works in this topic will be considered with regards to these basic two concepts. It is possible to suggest implementation of "initial coding", when the basic concepts are defined (Patton, 2002).
3 pages (750 words) Research Paper
Earnings Management: The Continuum from Legitimacy to Fraud.
The accountants and CEOs of many companies do not mind tasting this delicate dish full of fraudulent accountant transactions…there is a great degree of temptation and it is very difficult to stay aside and not to try this tasty food. Thus, the main ingredients of this fraudulent meal will be considered in terms of concepts of legitimacy and fraud in earnings.
3 pages (750 words) Research Paper
Earnings Management: The Continuum from Legitimacy to Fraud
Earnings Management: The Continuum from Legitimacy to Fraud Question. Earnings management entails an extensive range of illegitimate and legitimate actions undertaken by companies and business organizations’ managements, affecting the entire legal entities’ overall earnings.
38 pages (9500 words) Research Paper
Earnings Management: The Continuum from Legitimacy to Fraud
In this respect, earning management should be scrutinized as well as managed in an efficient manner with the intention of mitigating fraudulent practices as well as misrepresentation in the financial statements. Earning management is a procedure of presenting misrepresented financial reports with the intention of attracting more stakeholders and investors and hence, is identified as accounting fraudulent (Jara & Lopez, 2011).
5 pages (1250 words) Dissertation
Goldman Sachs (see the description)
It provides a brief overview about the business environment focusing on the trends prevailing within the financial service industry. Moreover, the description about the
10 pages (2500 words) Essay
Find out how much would it cost
to get a custom paper written by a pro under your requirements!
Win a special DISCOUNT!
Put in your e-mail and click the button with your lucky finger
Your email
YOUR PRIZE:
Apply my DISCOUNT