Earnings Management: The Continuum from Legitimacy to Fraud



Annotated Bibliography

Martin, D. R., Aldhizer, George R., I., II, Campbell, J. L., & Baker, T. A. (2002), When earnings management becomes fraud. Internal Auditing, 17(4), 14-21

The financial statement considers by the financial planner for evaluating the financial securities of the company. In many countries have continuously given importance to the annual reports and ranked balance sheet and income statements that play a chief role in a primary approaches to security analysis. Errors can result from failures mathematical or administrative accounting records, misapplication of GAAP or wrong interpretation of existing facts. The irregularities in the financial statements may be the result of a deliberate misrepresentation or omission of the effects of events or operations or other intentional changes in the basic accounting records.

Ryerson, Frank E., (2009), Improper Capitalization and the Management of Earnings, ASBBS Annual Conference, Vol.16 (1), pp-1-8

As driven from the title, the case study is related to the forecasts of earning and likeliness with the increase of accuracy, which is related to an analyst experiences, abilities and the size of the brokerage house that he is running. Secondly, the reverence is towards the herding of the forecast in bold terms and lastly, forecast is more comparable to earning errors of the analyst, as well.

Fred H. M. Gertsen, Cees B. M. van Riel and Guido Berens , (2006), Avoiding Reputation Damage in Financial Restatements, Long Range Planning, pp. 429- 456

This research gives detailed analysis and the evidence for security issuance and its analysis structure based on the Financial Restatements, Long Range Planning. It is noted here that the analyst usually, issue the security against the debt they consider. Only few analysts and the company issue securities in a large amount and when they do it in a large amount it means that there ...