EARNINGS MANAGEMENT ITs PRINCIPLES AND PRACTICE

Abstract

Earnings Management is one of the most important ethical issues today faced by the newlineaccountants and financial professionals around the world. All the users of accounting newlineinformation depend on accountants and auditors to provide accurate, fair and reliable newlinefinancial information because, their decisions are purely based on these information. The newlineoutcome and direction is based on the direction of such information. Earnings newlineManagement usually involves the artificial increase or decrease of revenues, profits or newlineearnings per share through aggressive accounting tactics. newline