SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS
Published: 2014-01-01
Volume: No 36 - December 2014
Pages: 75|90
Authors
- Alina Beattrice
- Bolyai University
Abstract
Our paper provides a critical assemblage of the errors comprised in earnings management detection area of research. In this respect, the aim of this study is to identify the main limitations documented in the arena of the earnings management detection process. Our analysis included the assessment of the papers published in the most popular 5 accounting journals, on the last five years. The results obtained seems to confirm what most researchers publishing in earnings management are documenting: i.e. despite the fact that current research designs used in detection of earnings management are frequently used, important and significant errors appears. Potential solutions and future research directions are also discussed.
Keywords: Earnings management, accounting estimations, manipulation, errors in earnings management research area
Cite this article
APA: Alina Beattrice, Bolyai University (2014). SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS. Internal Auditing & Risk Management, Vol. 36, No. 36, pp. 75-90.
BibTeX:
@article{alinabeattrice2014339,
title = {SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS},
author = {Alina Beattrice and Bolyai University},
journal = {Internal Auditing & Risk Management},
year = {2014},
volume = {36},
pages = {75----90},
doi = {}
}