Purpose: The objective of this article is to review both empirical and theoretical literature that
concentrates on the techniques of earnings management. IFRS perspective is employed in …

Purpose: The aim of this article is to compare the concepts of earnings management and
creative accounting and to determine their similarities and differences. Methodology …

Earnings management is the strategic use of accounting principles to manipulate financial
reports and influence external stakeholders' perceptions of a company's financial position …

It is time for users of corporate financial statements to demand an end to abusive earnings
management (EM). EM has persisted for decades as Accrual-based and Real EM. Both …

Abstract [eng] In Lithuania, the link between accounting manipulation and corporate social
responsibility has not been addressed, so no assessment has been made as to whether and …

Purpose: The aim of this article is to compare the concepts of earnings management and
creative accounting and to determine their similarities and differences. Methodology …

Accounting is a system for measuring economic reality. The last step of the accounting
process is preparing financial statements, in which earnings have a special place. Profit is …

A presente dissertação tem o objetivo de analisar o impacto que a gestão dos resultados
tem no nível/eficiência do investimento. A gestão de resultados é um assunto amplo e muito …

This study examines the potential use of big bath earnings management (BBEM) techniques
in the leisure and travel industries during the pandemic of 2020. Data is collected through …

The complexity of corporate financial disclosures has attracted a lot of interest from
researchers, especially with the introduction of the International Financial Reporting …