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    The development of earnings management research

    Access Status
    Fulltext not available
    Authors
    Rath, Subhrendu
    Sun, Lan
    Date
    2008
    Type
    Journal Article
    
    Metadata
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    Citation
    Rath, Subhrendu and Sun, Lan. 2008. The development of earnings management research. International Review of Business Research Papers 4 (2): pp. 265-277.
    Source Title
    International Review of Business Research Papers
    ISSN
    1832-9543
    School
    School of Economics and Finance
    Remarks

    The full text may be available via the link in the Related Links field

    URI
    http://hdl.handle.net/20.500.11937/29651
    Collection
    • Curtin Research Publications
    Abstract

    Earnings management directly affects the overall integrity of financial reporting and significantly influences resource allocation in an economy. The objective of this paper is to help academic researchers, regulators, and investors better understand issues surrounding earnings management. We review the research on earnings management from early 1960s to date. We particularly discuss the changes of different research focus in each stage of the development of earnings management research and the economic consequences of earnings management which directly affects capital resource allocation.

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