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What is Earnings Management Literature Review about?

This document provides a literature review on earnings management. It begins by defining earnings management and discussing how it can be viewed from both opportunistic and informational perspectives. It then outlines the main incentives for earnings management, including incentives related to company executives, the company itself, and investors/financial analysts. The document concludes by discussing the main theoretical approaches to explaining earnings management, including the signal theory, positive a

Author

Lujin Mukdad

Language

EN