کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1108239 | 1488348 | 2015 | 7 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Cosmetics and Tricks: Representing the Meanings of Earning Management Practices
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موضوعات مرتبط
علوم انسانی و اجتماعی
علوم انسانی و هنر
هنر و علوم انسانی (عمومی)
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
The purpose of the study is to expose the meanings of earning management practices based on the perspective of the users of financial statements. By utilizing a qualitative approach, the study collects data based on the experience and perception of informants. Through in-depth and unstructured interviews, data are collected from tax inspector, credit analyst, investor, public accountant, and accounting lecturer. The study exhibits that, earning management is a creativity of management in manipulating and engineering accounting numbers with an intention to present a beautiful and attractive profit to external users. It is a sort of fraud that functions as cosmetics and tricks to deceive others for the benefits of manager or management.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 211, 25 November 2015, Pages 704-710
Journal: Procedia - Social and Behavioral Sciences - Volume 211, 25 November 2015, Pages 704-710