期刊名称：Facta Universitatis. Series Economics and Organization
印刷版ISSN：0354-4699
电子版ISSN：0354-4699
出版年度：2014
卷号：11
期号：1
页码：21-36
出版社：University of Nis
摘要：Earnings management practice has received much consideration and interest from regulators and practitioners as well as academics, with literature in the accounting field providing three key approaches for the identification of the various practice levels and techniques, including aggregate accruals, specific accruals and statistical distribution approach. Despite the fact that many studies have been directed towards enhancing the overall power and specification of each approach, there are nevertheless pros and cons linked with the application of each model. This paper provides and reviews the literature available on the development and assessment of such frameworks in an attempt to emphasis the various points studies should be considering when identifying earnings management.
关键词：earnings management; measurement of earnings management; aggregate ; accruals approach; specific accruals approach statistical; distribution ; approach
