EAN: 9783631545775

EARNINGS MANAGEMENT AND ITS DETERMINANTS CLOSIN...

In recent time a number of high-profile accounting scandals highlighted the problem of optimal
allocation of savings to investment opportunities. To resolve this problem and to reduce damage
caused to stakeholders of a company  it is important to understand the negative implications of
earnings management and the conditions under which earnings management occurs. The study begins
with the discussion of the earnings quality concept and the summary of prior evidence on the
motivations for and the constraints of earnings management. The following empirical analyses
shed some light on the effect of accounting standards and competing incentives on the level of
earnings management.

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