Earnings management in developed and developing countries: A review of recent literature

• Main Authors: Noorhayati, Mansor, Elhusin Blkasem, Elhaj
• Format: Article
• Language: English
• Published: 2019
• Subjects: HD28 Management. Industrial Management; HF5601 Accounting
• Online Access: http://eprints.unisza.edu.my/6309/1/FH02-FPP-19-27471.pdf; http://eprints.unisza.edu.my/6309/

Over the years, opportunistic earnings management practice generates reliable accounting earnings in a smaller amount which could not produce the fair and true firms’ financial performance. Earnings management is most probably to decrease the quality in usefulness for investment decision and repor...