Cormier, D; Magnan, M; Morard, B - Geneva School of Economics and Management, Université … - 1997
Earnings management can be defined as a purposeful intervention by executives into a firm's financial reporting process in order to secure some gains for themselves, for some firm stakeholders (e.g. investors), or from other firm stakeholders (e.g. debtholders). In this context, a firm's...