文章基本信息

标题：Cosmetics and Tricks: Representing the Meanings of Earning Management Practices
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作者：Lilik Purwanti ; Lilik Purwanti ; Iwan Triyuwono 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：704-710
DOI：10.1016/j.sbspro.2015.11.106
语种：English
出版社：Elsevier
摘要：AbstractThe purpose of the study is to expose the meanings of earning management practices based on the perspective of the users of financial statements. By utilizing a qualitative approach, the study collects data based on the experience and perception of informants. Through in-depth and unstructured interviews, data are collected from tax inspector, credit analyst, investor, public accountant, and accounting lecturer. The study exhibits that, earning management is a creativity of management in manipulating and engineering accounting numbers with an intention to present a beautiful and attractive profit to external users. It is a sort of fraud that functions as cosmetics and tricks to deceive others for the benefits of manager or management.
关键词：earnings management;qualitative approach;cosmetics;fraud;and profit manipulation