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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 There is the following recipe of a tasty fraudulent dish: let's put some illegitimate actions and fraud on one scale and legitimacy on another one. It is weird, but very often the scale with fraud overweighs the scale with the legitimate contents…
The first and foremost step is to identify the concepts of fraud and legitimacy. To identify both of these two phenomena, it is possible to outline a conceptualization map. A conceptual basis for this research cedes on theoretical developments by Patton (2002), Schram (2006), Trochim & Donnelly (2008), Shank (2006) and others. These researchers have put much effort to identify the way conceptualization and identification of the given concepts occurs. A concept of "fraud" can be interpreted in the following way: any attempt of deception can be referred to as "fraud" (Shelton, Whittington, and Landsittel, 2001). The ideas about “earnings management” have been often considered from the perspective of the financial gains. Financial management, as a rule, concerns monetary management in a certain company or organization. Hoffman, Kamm, Frederick, and Petry (1996) claim that fraud and earnings management very often go hand in hand. Legitimate and fraud practices are connected on the background of earnings management. From legitimacy to fraud To make fraudulent transactions even more "spicy", different companies operate much to master their skills in hiding real figures of income. ...
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