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Accounts Manipulation Literature Review by Nia is a document available to read on EtoBox.

The article by Hervé Stolowy and Gaétan Breton provides a comprehensive literature review on accounts manipulation, proposing a conceptual framework focused on wealth transfer among stakeholders. It examines various manipulation techniques such as earnings management and creative accounting, highlighting their motivations and implications. The paper aims to unify the understanding of accounts manipulation and its impact on financial statements, particularly earnings per share and debt/equity ratios.

Author

Nia

Language

EN