A framework for the classification of accounts manipulations
AbstractAccounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for classifying accounts manipulations through a thorough review of the literature. This framework is based on the desire to influence the market participants' perception of the risk associated to the firm. The risk is materialized through the earnings per share and the debt/equity ratio. The literature on this topic is already very rich, although we have identified series of areas in need for further research.
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Bibliographic InfoPaper provided by HEC Paris in its series Les Cahiers de Recherche with number 708.
Length: 93 pages
Date of creation: 28 Jun 2000
Date of revision:
accounts manipulations; earnings management; income smoothing; big bath accounting; creative accounting;
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- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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