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论文类型：会议论文

发表时间：2011-01-01

收录刊物：CPCI-SSH

页面范围：80-88

关键字：real earnings management; accrual earnings management; review

摘要：Based on a literature review of major corporate finance and accounting journals, this paper attempts to offer a comprehensive overview of recent research on real earnings management and accrual earnings management. The study resulted in three research categories: how to manipulate earnings in different way. What factors lead to different choice on earnings management method and the effect of earning management on resource allocation? Screening and classifying earnings management literature did not only generate a structured overview of the work performed in this area, it also provided insights in some important voids, such as a focus on inter-relationship between real earning manipulation and accrual manipulation in same company, the controversial debate on economic consequence of real earnings management. Finally, this paper offers a systematic literature review and evidences that there is ample room for further research.