"earnings management" is a correct and usable phrase in written English.
It is often used in business and finance contexts to refer to the practice of manipulating financial results to make them appear better or more favorable than they actually are. Example: The company's CEO was accused of engaging in earnings management in order to deceive shareholders and boost the company's stock price.
We show that media coverage has real consequences for the market by curbing managers' earnings management.
Real earnings management refers to managers' use of business practices to manipulate earnings.
Interestingly, the conditions that engender greater earnings management also paradoxically increase managers' perceived unethicality of the anticipated earnings management.
The research on earnings management examines companies' incentives and methods for managing earnings, detection of managed earnings, and the consequences of earnings management for investors' decisions.
Anticipating this, managers may engage in less opportunistic earnings management activities.
There are two main mechanisms through which managers manipulate earnings: accrual-based and real earnings management.
Managers in the airline industry were inclined to engage in income increasing earnings management after deregulation.
The literature on earnings management predominantly focuses on discretionary accruals as a proxy for earnings management.
We also found that the marginal effects of PSCORE were higher on real earnings management than on accrual earnings management.
This study examines an aspect of earnings management that we refer to as audit management.
This study examines whether different audit procedures and attitudes conveyed to management deter aggressive earnings management that may be fraudulent, and whether such different procedures and attitudes conveyed influence managers' perceptions about the ethicality of any anticipated earnings management.
