A framework for the classification of accounts manipulations
Accounts 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.
|Date of creation:||28 Jun 2000|
|Date of revision:|
|Contact details of provider:|| Postal: |
Web page: http://www.hec.fr/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ebg:heccah:0708. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sandra Dupouy)
If references are entirely missing, you can add them using this form.