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标题：Earnings management and its applications in Saudi Arabia context: Conceptual framework and literature review
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作者：Sarah Abu Alfadhael ; Bilel Jarraya
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2021
卷号：7
期号：5
页码：993-1008
DOI：10.5267/j.ac.2021.3.009
出版社：Growing Science
摘要：Continuous improvement of accounting policies coincides with the increase and development of earnings management. Several studies focus on this topic, and it became subject to many investigations. This paper deals with current literature focused on several axes of earnings management like motives for practicing earnings management, earnings management types, developed models to discover earnings management, factors affecting earnings management, and the consequences of earnings management practices. Besides, this research focuses on earnings management in Saudi Arabia in particular. In the recent period, Saudi Arabia is going through changes in the Saudi economy and changes in accounting systems, such as adopting the IFRS standards, which provides opportunities for expanding research into earnings management in the Saudi Arabia context. Several studies conclude that Saudi companies' earnings management practices are done in several ways and affected by many factors.
关键词：Earnings Management; Saudi Arabia; Models; Applications