Manipuliacinė apskaita, jos taikymo motyvai ir tendencijos apskaitos teorijų raidos kontekste
Viltė Cibutavičiūtė,
Diana Bachtijeva
Abstract:The paper examines the concept of earnings management, including its characteristics and motives for use as presented in scientific literature. A matrix of firm and managerial motive clusters is presented in the light of the opportunistic behaviour hypotheses of positive accounting theory. The paper analyses the various types of earnings management practices and discusses profit-reducing and profit-enhancing accounting methods. It also explores the trends in the use of different types of earnings management an… Show more
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