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Earnings Management or Earnings Manipulation?: A Narrative Review of Organizational Profitability

Earnings Management or Earnings Manipulation?: A Narrative Review of Organizational Profitability

Daniele Giordino
Copyright: © 2023 |Pages: 21
ISBN13: 9798369311905|ISBN13 Softcover: 9798369348598|EISBN13: 9798369311912
DOI: 10.4018/979-8-3693-1190-5.ch005
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MLA

Giordino, Daniele. "Earnings Management or Earnings Manipulation?: A Narrative Review of Organizational Profitability." Theory and Practice of Illegitimate Finance, edited by Abdul Rafay, IGI Global, 2023, pp. 84-104. https://doi.org/10.4018/979-8-3693-1190-5.ch005

APA

Giordino, D. (2023). Earnings Management or Earnings Manipulation?: A Narrative Review of Organizational Profitability. In A. Rafay (Ed.), Theory and Practice of Illegitimate Finance (pp. 84-104). IGI Global. https://doi.org/10.4018/979-8-3693-1190-5.ch005

Chicago

Giordino, Daniele. "Earnings Management or Earnings Manipulation?: A Narrative Review of Organizational Profitability." In Theory and Practice of Illegitimate Finance, edited by Abdul Rafay, 84-104. Hershey, PA: IGI Global, 2023. https://doi.org/10.4018/979-8-3693-1190-5.ch005

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Abstract

Earnings management is the strategic use of accounting principles to manipulate financial reports and influence external stakeholders' perceptions of a company's financial position. This chapter conducts a narrative review of the literature examining the long-term impact of earnings management on future profitability. It focuses on two main dimensions: accrual earnings management (AEM) and real earnings management (REM) techniques, exploring the motives and incentives driving companies towards this practice. The chapter seeks to contribute to discussions on earnings management and its implications for long-term profitability while emphasizing the need for systematic research on various forms of earnings management and their effects on a company's reputation, economic performance, and financial stability. Additionally, the chapter includes relevant case studies from previous literature to illuminate the effects of earnings management on corporations and other organizations.

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