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

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In Chap. 3, we focused on management’s incentives to manage earnings. As an insider, management represents the supplier of earnings information. In this chapter, we focus on plain-vanilla users: those stakeholders who demand the earnings information so that they can evaluate the firm to conduct their business. In Chap. 5, we focus on a special group of users, monitors, or gatekeepers, who provide valuable signals to other users regarding the credibility and the informational value of the reported earnings.

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© 2008 Springer Science+Business Media, LLC

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Ronen, J., Yaari, V. (2008). Users. In: Earnings Management. Springer Series in Accounting Scholarship, vol 3. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25771-6_4

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