文章基本信息

标题：Management Disclosure and Earnings Management Practices in Reducing the Implication Risk
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作者：Normah Omar ; Normah Omar ; Rashidah Abdul Rahman 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：88-96
DOI：10.1016/j.sbspro.2014.06.014
语种：English
出版社：Elsevier
摘要：AbstractThis paper examines two types of earnings management practices, the techniques employed, the motives behind the practices and the likely good, bad or ugly implications of each. The examination and analysis of this study indicates that earnings management practices based on manager's personal motives is the ugliest with the worst negative implication. However, the result of the analysis had provided insight that improved disclosure by both managers and management will reduce the risk of bad or ugly practices. It also provided an insight for future research on the implications of various motives behind earning management practices highlighted in the paper.
关键词：Earnings Management Practices;Techniques;Motives;Big Bath;Cookie Jar Reserve;Malaysia;