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The Management

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Earnings Management

Part of the book series: Springer Series in Accounting Scholarship ((KLAS,volume 3))

In this chapter, we describe how management’s participation in the accounting scene contributes to earnings management. Before we start, however, one comment is in order concerning the officers discussed in this chapter. An earnings management perspective requires a focus on those senior officers who are responsible for reporting the firm’s earnings: the chief executive officer (CEO), the controller, and the chief financial officer (CFO). In some studies, however, the samples include additional officers; in others, CFOs and controllers are excluded. For example, research on turnover in senior management tends to examine the CEO, the chairman of the board, and the president.

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© 2008 Springer Science+Business Media, LLC

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Ronen, J., Yaari, V. (2008). The Management. In: Earnings Management. Springer Series in Accounting Scholarship, vol 3. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25771-6_3

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