Analyzing Earnings Manipulation in Listed Companies: Motives, Techniques, and Controls
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Abstract
In recent years, publicly traded companies have engaged in the manipulation of earnings for a variety of purposes, involving substantial amounts of money, which has elicited significant societal concern. This discussion begins by examining the theoretical foundations of earnings manipulation, analyzing its underlying causes, and elucidating the techniques employed in earnings manipulation through relevant case studies. Insights and warnings are then derived from financial statement analyses.
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