Definitions of earnings management
| Authors | Definition |
|---|---|
| Fern et al. (1994) | Manipulating revenue by management to achieve some expected-revenue bias |
| Degeorge et al. (1999) | A kind of artificial manipulation of revenue by management to achieve the expected revenue level for some specific purpose |
| Healy and Wahlen (1999) | EM transpires when administrators use their belief in financial reporting and manage the arrangement of activities to adjust financial reporting |
| Dichev and Skinner (2002) | Interference in reporting financial statements to gain an absolute net revenue |
| Pourheydari and Hemmati (2004) | A selection by the manager of accounting policies defined to achieve specific goals |
| Richardson et al. (2005) | A company's authority choosing accounting policies to meet specific organisational goals |
| Mashayekhi and Hosseinpour (2016) | The set of actions managers use to achieve a particular management target |
| Authors | Definition |
|---|---|
| Manipulating revenue by management to achieve some expected-revenue bias | |
| A kind of artificial manipulation of revenue by management to achieve the expected revenue level for some specific purpose | |
| EM transpires when administrators use their belief in financial reporting and manage the arrangement of activities to adjust financial reporting | |
| Interference in reporting financial statements to gain an absolute net revenue | |
| A selection by the manager of accounting policies defined to achieve specific goals | |
| A company's authority choosing accounting policies to meet specific organisational goals | |
| The set of actions managers use to achieve a particular management target |
Source(s): Authors' own