Cash Flow Analysis

Cash Flow Analysis

Earning Management

Earning management is the process of accounting by which reported earnings are manipulated by the managers in order to get some gain. Regulators and Investors are always using Generally Accepted Accounting Procedures in order to find out the earning of the company. Earning management has wider suggestions and welcomes every kind of motivation in the manipulation of earnings. The main purpose of the earning management is to increase the reward for management or for the purpose of earning forecast. Employment practices such as, “Revolving Door”, where finance executives such as, Chief Financial Controller hires with an ...