The Growth of Research in Earnings Management Phenomenon

Abstract

The practice of earning management is the use of accounting methods to create financial statements that favourably portray a company’s operations and financial standing. The issue of earnings management is theoretically defined in the paper from two angles - theoretical and visual analysis. The paper offers various sources and different earnings management-related elements at the theoretical level. The objective of the paper is to outline the most recent developments in the research field of earnings management, which is a subset of a larger collection of ideas, including financial fraud, employee incentives, and governmental laws to reveal the effects and consequences these practices may have on. The stakeholders and capital market. By expressing the publishing activity in the scientific section of Web of Science over the span of 67 years, the visual portion is also presented using bibliometric analysis- a method for exploring and analysing large amounts of scientific data. The accepted outputs are also particular instances of companies with a history of deception, understood in terms of their revenue report. The theoretical level for the idea of earnings management, as well as a visual comprehension of the significance of this earnings management issue, are presented in a long-term horizon to declare and underline the importance of the research issue in corporate practice.

An analysis of Earning Management and Manager's Behavior towards Earnings in the Banking Industry (Guaranty Trust Bank) Sierra Leone, West Africa

“…This concept leads to three main assumptions. Real financial consequences are inventively adjusted to match operating goals (Nagy & Valaskova, 2022); Following generally accepted accounting principles (GAAP), adjustments and amendments are made with a concentration on earnings reports that exceed principles' bookkeeping hopes and intended influences. Accounts are prepared to please management.…”