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Concept information

... > social science subjects > business and management > finance > financial management > accounting (finance) > international accounting > earnings management

Término preferido

earnings management  

Definición

  • Earnings management is an accounting process whereby managers manipulate reported earnings to obtain some private gain. As an indicator of opportunistic managerial behavior, investors and regulators are both concerned with the deliberate use of generally accepted accounting procedures to arrive at a desired level of reported earnings. [Source: Encyclopedia of Business in Today's World; Earnings Management]

Concepto genérico

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URI

http://data.loterre.fr/ark:/67375/N9J-MP91PVBX-K

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