Herve STOLOWY and Gaetan BRETON
Abstract: 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.
Keywords: accounts manipulations; earnings management; income smoothing; big bath accounting; creative accounting
JEL-codes: M41
93 pages, June 28, 2000
Full text files
456c089c66d9579417b29c15bbbdc9f6.pdf
Questions (including download problems) about the papers in this series should be directed to Antoine Haldemann ()
Report other problems with accessing this service to Sune Karlsson ().
RePEc:ebg:heccah:0708This page generated on 2024-09-13 22:19:52.