File(s) not publicly available

Earnings management research: A review of contemporary research methods

journal contribution
posted on 03.02.2020, 00:00 by Lan Sun, S Rath
Earnings management is a much studied research topic in financial accounting. Empirical studies have documented various approaches in detecting earnings management behaviour. This study reviews various methods used in detecting earnings management and critically evaluates the strengths and weaknesses of using different methods in detecting earnings management. Although accrual approach is the most widely used technique, it has several shortcomings. We highlight these deficiencies and survey alternative methodologies that provide improvements in discretionary accruals estimation.

History

Volume

1

Issue

1

Start Page

121

End Page

135

Number of Pages

15

eISSN

1838-5915

ISSN

1838-1413

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

Curtin University of Technology

Era Eligible

Yes

Journal

Global Review of Accounting and Finance

Exports

CQUniversity

Categories

Exports