What does earnings management mean?
Definitions for earnings management
earn·ings man·age·ment
This dictionary definitions page includes all the possible meanings, example usage and translations of the word earnings management.
Wikipedia
Earnings management
Earnings management, in accounting, is the act of intentionally influencing the process of financial reporting to obtain some private gain. Earnings management involves the alteration of financial reports to mislead stakeholders about the organization's underlying performance, or to "influence contractual outcomes that depend on reported accounting numbers."Earnings management has a positive effect on earnings quality, and may weaken the credibility of financial reporting. Furthermore, in a 1998 speech Securities and Exchange Commission chairman Arthur Levitt called earnings management "widespread". Despite its pervasiveness, the complexity of accounting rules can make earnings management difficult for individual investors to detect.
Numerology
Chaldean Numerology
The numerical value of earnings management in Chaldean Numerology is: 8
Pythagorean Numerology
The numerical value of earnings management in Pythagorean Numerology is: 9
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"earnings management." Definitions.net. STANDS4 LLC, 2024. Web. 9 May 2024. <https://www.definitions.net/definition/earnings+management>.
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