The development of earnings management research
| dc.contributor.author | Rath, Subhrendu | |
| dc.contributor.author | Sun, Lan | |
| dc.date.accessioned | 2017-01-30T13:14:20Z | |
| dc.date.available | 2017-01-30T13:14:20Z | |
| dc.date.created | 2012-02-22T20:00:47Z | |
| dc.date.issued | 2008 | |
| dc.identifier.citation | Rath, Subhrendu and Sun, Lan. 2008. The development of earnings management research. International Review of Business Research Papers 4 (2): pp. 265-277. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/29651 | |
| dc.description.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. | |
| dc.publisher | World Business Institute | |
| dc.subject | non-capital market focus | |
| dc.subject | capital market efficiency | |
| dc.subject | earnings management | |
| dc.subject | economic wealth transfer | |
| dc.subject | capital market focus | |
| dc.title | The development of earnings management research | |
| dc.type | Journal Article | |
| dcterms.source.volume | 4 | |
| dcterms.source.number | 2 | |
| dcterms.source.startPage | 265 | |
| dcterms.source.endPage | 277 | |
| dcterms.source.issn | 1832-9543 | |
| dcterms.source.title | International Review of Business Research Papers | |
| curtin.note |
The full text may be available via the link in the Related Links field | |
| curtin.department | School of Economics and Finance | |
| curtin.accessStatus | Fulltext not available |