Scholarlink

<p>For more than 30 years, the issue of earnings management has been a hot issue in the fields of accounting, management, and corporate governance. This issue has attracted the attention of academics and practitioners because of the many accounting and financial scandals that have occurred throughout the world. One of the causes of many of these major scandals is weak corporate governance and management’s opportunistic behavior, which can lead to unethical financial reporting practices and a lack of accountability within organizations. This paper conducts an in-depth and systematic review of earnings management literature, both accrual earnings management and real earnings management. We first identify theories and measurements of earnings management by presenting contributions and criticisms of these measurements, identifying earnings management research themes related to corporate governance such as boards, ownership structure, committees, and other themes. Finally, we propose future research avenues for further investigation in the areas of corporate governance and earnings management. Therefore, this research contributes not only to the literature by advancing knowledge about earnings management but also by providing input to companies, regulators, and investors.</p>

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Earnings management: A review of the literature

  • 期刊论文

  • 发表日期：

    2026年5月27日

查看全文
  • Ferdy Putra,
  • Doddy Setiawan

摘要

For more than 30 years, the issue of earnings management has been a hot issue in the fields of accounting, management, and corporate governance. This issue has attracted the attention of academics and practitioners because of the many accounting and financial scandals that have occurred throughout the world. One of the causes of many of these major scandals is weak corporate governance and management’s opportunistic behavior, which can lead to unethical financial reporting practices and a lack of accountability within organizations. This paper conducts an in-depth and systematic review of earnings management literature, both accrual earnings management and real earnings management. We first identify theories and measurements of earnings management by presenting contributions and criticisms of these measurements, identifying earnings management research themes related to corporate governance such as boards, ownership structure, committees, and other themes. Finally, we propose future research avenues for further investigation in the areas of corporate governance and earnings management. Therefore, this research contributes not only to the literature by advancing knowledge about earnings management but also by providing input to companies, regulators, and investors.