A framework for the classification of accounts manipulations

Hervé Stolowy () and Gaetan Breton

No 708, HEC Research Papers Series from HEC Paris

Abstract: Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for classifying accounts manipulations through a thorough review of the literature. This framework is based on the desire to influence the market participants' perception of the risk associated to the firm. The risk is materialized through the earnings per share and the debt/equity ratio. The literature on this topic is already very rich, although we have identified series of areas in need for further research.

Keywords: accounts manipulations; earnings management; income smoothing; big bath accounting; creative accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 93 pages
Date: 2000-06-28
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Related works:
Working Paper: A Framework for the Classification of Accounts Manipulations (2000)
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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0708

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