The Literature Review on Real Earnings Management and Accrual Earnings Management
Based on a literature review of major corporate finance and accounting journals, this paper attempts to offer a comprehensive overview of recent research on real earnings management and accrual earnings management.The study resulted in three research categories: how to manipulate earnings in different way. What factors lead to different choice on earnings management method and the effect of earning management on resource allocation? Screening and classifying earnings management literature did not only generate a structured overview of the work performed in this area, it also provided insights in some important voids, such as a focus on interrelationship between real earning manipulation and accrual manipulation in same company, the controversial debate on economic consequence of real earnings management. Finally, this paper offers a systematic literature review and evidences that there is ample room for further research.
real earnings management accrual earnings management review
NAN Xiaoli LI Yanxi
School of Economics, Dalian University of Technology, Dalian, China, 116024
国际会议
大连
英文
80-88
2011-06-30（万方平台首次上网日期，不代表论文的发表时间）