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Earnings Management: The Continuum from Legitimacy to Fraud.
Finance & Accounting
Pages 3 (753 words)
Earnings Management: the Continuum from Legitimacy to Fraud [Name] [Date] Introduction How to do business legally? For some companies and corporations this question may sound in a different manner: how to do business illegally? Actually, it may sound weird, but modern accountants and managers have often to make this Hobson's choice.
Trochim & Donnelly (2008) would help us to identify and work with these two basic concepts of our research. Other studies by Schram (2006), Shank (2006) and Patton (2002) consider the process of identification and further interpretation of the key concepts of the study, i. e. "fraud" and "legitimacy". First of all, let us think about the meaning and the essence of the concept of "fraud". There is no doubt that this concept is often considered beyond the economic discourse. Nevertheless, when accounting practices are on the way, it is possible to restore in our memories a concept of fraud too. In case an accountant, financial manager or any other party involved in the earnings management is noticed in the process of deception, then the reason for fraud occurs (Shelton, Whittington, and Landsittel, 2001). It is possible to correlate a concept of fraud with the following definition of “earnings management”, which stands for financial gains management in a certain company or organization. Thus, there is a favorite background for the occurrence of fraud, a malpractice of hiding or inventing ephemeral earnings. ...
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