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Indiana University Bloomington

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Explore Business Horizons, the Kelley School's
bimonthly journal publishing original articles of interest to business academicians and practitioners. Marc J. Dollinger, professor of business administration, serves as editor-in-chief.

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Journal Articles

Earnings Management: A Perspective

2001, Managerial Finance

Messod Daniel Beneish

Abstract

The paper provides a perspective on earnings management. I begin by addressing the following questions: What is earnings management? How pervasive is it? How is it measured? Then, I discuss what we, as academics, know about incentives to increase and to decrease earnings. The research presented relates to earnings management incentives stemming from regulation, debt and compensation contracts, insider trading and security issuances. I also discuss issues relating to problems in measuring the extent of earnings management and propose extensions for future work.

Citation

 Beneish, Messod D. (2001), "Earnings Management: A Perspective," Managerial Finance, Vol. 27, pp. 3-17.