Purpose: The goal of the paper is to analyse the motives that determine the propensity of companies of both developed and developing countries to engage in earnings management on the basis of accounting treatment of R&D costs.Methodology: The final sample analyzed in the paper includes 47...

Earnings management is found to be widely used by managers to alter financial reporting, whereas managers of seeking buyer firms might have particularly strong incentives to do so. The goal of the current research is to analyze the influence of accrual-based earnings management strategies and...