Introduction to Earnings Management

"Introduction to Earnings Management" is a specialized book that provides a comprehensive and up-to-date analysis of the theory and literature on the topic of earnings management. It is aimed at researchers and scholars who deal with the complex aspects of financial reporting. Additionally, the book is also relevant for decision-makers such as regulators, policymakers, shareholders, investors, as well as auditors and analysts. It summarizes the existing literature and opens new research fields by highlighting the differences between earnings management, fraud, earnings quality, impression management, and expectation management. Furthermore, it classifies the trade-offs between various earnings management activities and specific measures and motives of earnings management within a comprehensive theoretical framework.