European Business Schools Librarian's Group

HEC Research Papers Series,
HEC Paris

No 708: A framework for the classification of accounts manipulations

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 PDF-file 

Download statistics

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.