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Truth-Telling

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Earnings Management

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

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Managers’ manipulation incentive is only one aspect that affects the preparation and use of accounting information. After all, accounting is a language used to describe the firm’s business activities in a reliable way and, as such, it is a very important instrument for the management, both internally and externally. If users perceive that the accounting has been manipulated, they might start relying on some other information system. In turn, this might cause problems for the managers in terms of decreased trust and less overview and control.

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© 2008 Springer Science+Business Media, LLC

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Ronen, J., Yaari, V. (2008). Truth-Telling. In: Earnings Management. Springer Series in Accounting Scholarship, vol 3. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25771-6_6

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