The objective of financial statements is to provide reliable information about the financial position, performance and changes in financial position of an enterprise that is useful in making economic decisions. So If the financial statements are manipulated, their philosophy is damaged. In addition, factors like information asymmetry and conflict of interests between ownership and management and financial scandals have heightened the importance of earnings management issue. To control of it, a deep understanding of earnings management limiting methods is necessary. To these methods to be effective, it is necessary to know about patterns and techniques of earnings management. Hence much research has been done on the patterns, techniques and limiting methods of earnings management. In this paper we have done a comprehensive review of the subject with emphasis on research conducted in Iran and Foreign Countries. Therefore, after defining of earnings management, we investigate patterns, techniques and limiting methods of it.
Dastgir, M., & Hosseini, S. E. (2013). Comprehensive review of earnings management (part 2). Accounting and Auditing Studies, 2(8), 4-19. doi: 10.22034/iaas.2013.105426
Dastgir, M., Hosseini, S. E. (2013). 'Comprehensive review of earnings management (part 2)', Accounting and Auditing Studies, 2(8), pp. 4-19. doi: 10.22034/iaas.2013.105426
VANCOUVER
Dastgir, M., Hosseini, S. E. Comprehensive review of earnings management (part 2). Accounting and Auditing Studies, 2013; 2(8): 4-19. doi: 10.22034/iaas.2013.105426
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