Understanding Fraudulent Financial Reporting Techniques: Analysis of Public Company Cases

  • Ali Fatih Dalkılıç Dokuz Eylul University Faculty of Business
Keywords: fraudulent reporting, earnings management

Abstract

Earnings management is the active manipulation of accounting results for the purpose of creating an altered impression of business performance. It is an intentional structuring of reporting or production and investment decisions around the bottom line impact.Earnings management is the taking deliberate steps within the constraints of generally accepted accounting principles to bring about a desired level of reported earnings. Aim of the study is to explain some techniques in detail and to present real life public company cases.

Published
2018-01-06
How to Cite
Dalkılıç, A. F. (2018). Understanding Fraudulent Financial Reporting Techniques: Analysis of Public Company Cases. International Journal of Contemporary Economics and Administrative Sciences, 7(3-4), 224-242. Retrieved from http://ijceas.com/index.php/ijceas/article/view/197
Section
Articles