Management disclosure and earnings management practices in reducing the implication risk
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This paper examines two types of earnings management practices, the techniques employed, the motives behind the practices and the likely good, bad or ugly implications of each. The examination and analysis of this study indicates that earnings management practices based on manager's personal motives is the ugliest with the worst negative implication. However, the result of the analysis had provided insight that improved disclosure by both managers and management will reduce the risk of bad or ugly practices. It also provided an insight for future research on the implications of various motives behind earning management practices highlighted in the paper.
Earnings Management Practices , Techniques , Motives , Big Bath , Cookie Jar Reserve , Malaysia
Omar, N., Abdul Rahman, R., Danbatta, B. L., & Sulaiman, S. (2014). Management disclosure and earnings management practices in reducing the implication risk. Procedia-Social and Behavioral Sciences, 145, 88-96. https://doi.org/10.1016/j.sbspro.2014.06.014