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Earnings Management and Fraud: A Theoretical Background and Discussion
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Author(s): Salma Ibrahim (Kingston University, London, UK), Muhammad Tahir (Newcastle University, London, UK)and Kevin N'Guessan (Kingston University, London, UK)
Copyright: 2020
Pages: 22
Source title:
Handbook of Research on Accounting and Financial Studies
Source Author(s)/Editor(s): Luís Farinha (University of Beira Interior, Portugal), Ana Baltazar Cruz (School of Management, Polytechnic Institute of Castelo Branco, Portugal)and João Renato Sebastião (Polytechnic Institute of Castelo Branco, Portugal)
DOI: 10.4018/978-1-7998-2136-6.ch016
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Abstract
The purpose of the chapter is to provide a rounded discussion of the concept of earnings management and theories underpinning this behavior. The chapter presents an overview of the concept, with a discussion of alternative definitions and the theories related to this behavior, including the commonly discussed agency theory as well as some less-researched theories such as socioemotional wealth theory and upper echelons theory. The chapter also presents incentives that can lead to this behavior and evidence in the academic literature, followed by some examples in developed and developing countries of earnings management that spilled into fraud. The chapter concludes with a summary and some potential extensions to the academic literature.
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