SAGE Reference - Encyclopedia of Business in Today's World

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Earnings Management

In: Encyclopedia of Business in Today's World
Edited by: Charles Wankel
Subject:General Business & Management
Keywords:earnings management

Earnings management is an accounting process whereby managers manipulate reported earnings to obtain some private gain. As an indicator of opportunistic managerial behavior, investors and regulators are both concerned ...

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  Wankel, C. (2009). Earnings management. In Encyclopedia of business in today's world (Vol. 1, pp. 545-546). SAGE Publications, Inc., https://dx.doi.org/10.4135/9781412964289.n318
  
  Wankel, Charles. "Earnings Management." In Encyclopedia of Business in Today's World, edited by Wankel, Charles, 545-46. Thousand Oaks, CA: SAGE Publications, Inc., 2009. https://dx.doi.org/10.4135/9781412964289.n318.
  
  Wankel, C. 2009. Earnings Management. In: Charles Wankel Editor, 2009. Encyclopedia of Business in Today's World, Thousand Oaks, CA: SAGE Publications, Inc. pp. 545-546 Available at: <https://dx.doi.org/10.4135/9781412964289.n318> [Accessed 9 Aug 2022].
  
  Wankel, Charles. "Earnings Management." Encyclopedia of Business in Today's World. Edited by Vol. 1. Thousand Oaks: SAGE Publications, Inc., 2009, pp. 545-46. SAGE Knowledge. 9 Aug 2022, doi: https://dx.doi.org/10.4135/9781412964289.n318.
  
  Wankel, Charles (2009). Earnings management In:Earnings Management Encyclopedia of business in today's world Vol. 1. Thousand Oaks, CA: SAGE Publications, Inc.; 2009:545-546. doi:10.4135/9781412964289.n318
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