Some Issues on Earnings Management and the Quality of Financial Reporting for Listed Companies

Author:Elena NECHITA, Ph. D. Student

JEL:M41

DOI:

Keywords:earnings management, financial reporting quality, IFRSs, capital markets, listed companies

Abstract:
This paper brings in a thorough analysis of earnings management phenomenon and the ways it influences the quality of financial reporting. The author examined the evolution and current premises of international financial reporting, whether this context provides incentives for using earnings management practices and if such managerial behavior is considered either positive or negative. It is also pointed out by reviewing the specialized literature various perspectives on earnings management, characteristics, techniques and not least means of controlling opportunistic practices. This research contributes to earnings management literature and points the way for further documentation.\r\n

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