Proceedings of the 2020 3rd International Conference on Humanities Education and Social Sciences (ICHESS 2020)

Meanings, Motivations and Techniques of Earnings Management

Authors
Yihui Jiang
Corresponding Author
Yihui Jiang
Available Online 16 December 2020.
DOI
10.2991/assehr.k.201214.483How to use a DOI?
Keywords
Earnings Management, Motivations, Techniques
Abstract

Earnings management has been a crucial enterprise behavior that would influence the figures on financial statements and the decision of report users. Because of transactions in capital market, some contract items and relevant government laws, managers are motivated to manipulate earnings. By manipulating accruals and real transaction activities and some methods, such as taking big bath and cookie jar reserves, the accountings figures reported on financial statements can be managed and changed. Besides, different kinds of firms may take different methods to manipulate earnings, but there are several ways that are very common that stakeholders should take into consideration.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2020 3rd International Conference on Humanities Education and Social Sciences (ICHESS 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
16 December 2020
ISBN
978-94-6239-301-1
ISSN
2352-5398
DOI
10.2991/assehr.k.201214.483How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Yihui Jiang
PY  - 2020
DA  - 2020/12/16
TI  - Meanings, Motivations and Techniques of Earnings Management
BT  - Proceedings of the 2020 3rd International Conference on Humanities Education and Social Sciences (ICHESS 2020)
PB  - Atlantis Press
SP  - 141
EP  - 146
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201214.483
DO  - 10.2991/assehr.k.201214.483
ID  - Jiang2020
ER  -