Causes of Earning Management

Earnings Management > Forum > Causes of Earning Management

Causes of Earning Management
JOSE FRANCISCO CERVINI (h), Accountant, Argentina, Member
Earning management is a human reaction to the usual rules to evaluate management performance. Nobody wants to be criticized owing to not to obtain the expected results.
We should focus on the way this performance is evaluated. If the "analysts" modify their rigid methods to other more sophisticated, that take in account that forecast are only forecasts, not prophecies, maybe managers will not to be so deeply tempted to manage the earnings figures.
It's not to justify an unethical behavior. I agree that it is. But we should try to remove the causes, and not only look at the emerging behaviour....Sign up

Paradoxically Overquantification in Management Education is Responsible
Jagdish B Acharya, Consultant, India, Premium Member
Management education in general tries to appear "more" scientific and relies on facts and figures rather than opinions. In the process there is a r...Sign up

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