| Issue |
SHS Web of Conf.
Volume 92, 2021
The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
|
|
|---|---|---|
| Article Number | 02011 | |
| Number of page(s) | 6 | |
| Section | Behavioral Economics and Decision-Making | |
| DOI | https://doi.org/10.1051/shsconf/20219202011 | |
| Published online | 13 January 2021 | |
Relationship between Earnings Management and Earnings quality in the Globalized Business Environment
1 University of Zilina, Faculty of Operation and Economics of Transport and Communication, Department of Economics, Univerzitna 8215/1, 010 26 Zilina, Slovak Republic
* Corresponding author: juraj.cug@fpedas.uniza.sk
Research background: Earnings management is a versatile phenomenon in firms’ financial reporting and It´s purpose is to demonstrate reasonable earnings quality. Thus, earnings management has much in common with earnings quality.
Purpose of the article: This paper reviews earnings management and earnings quality in an information economics framework. We focus on earnings quality determinants, impact of earnings quality and the outcomes of earnings quality for companies.
Methods: Basic scientific methods of analysis, synthesis, induction, deduction and abstraction were used to meet the stated goal.
Findings & Value added: In general, earnings of high quality are those that have a high level of persistence, are more predictable, more timely, less volatile and have lower level of earnings management. Earnings management has a negative impact on the quality of earnings if it distorts the information in a way that is less useful for forecasting future cash flows.
Key words: Earnings management / Account Management / Earnings quality
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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