Paper Title :Evaluating The Impact of Earnings Management on Discretionary Accruals: A Theoretical Review with Application to Australia

Author :Xinqi Duan

Article Citation :Xinqi Duan , (2023 ) " Evaluating The Impact of Earnings Management on Discretionary Accruals: A Theoretical Review with Application to Australia " , International Journal of Management and Applied Science (IJMAS) , pp. 43-47, Volume-9,Issue-9

Abstract : Earnings management encompasses the utilization of accounting principles and estimation techniques for the strategic alteration of earnings during the disclosure of financial data. Such manipulation often transpires through the medium of 'manipulative accruals', defined as the strategic adjustment of accrual measurements or their timing within financial reporting for the deliberate alteration of earnings. This study explores the repercussions of earnings management on discretionary accruals, guided by theoretical frameworks, and scrutinizes its influence on the recognition of revenue, expenses, assets, and liabilities. Furthermore, this discourse integrates an examination of Australian legal mandates pertaining to earnings management, and explores the responsibilities and strategies of regulatory bodies in supervising and mitigating earnings management practices. Keywords- Earnings management, Discretionary accruals, Australia, Regulators

Type : Research paper

Published : Volume-9,Issue-9

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