Management of a firm has a widespread scope of selecting from available accounting choices in terms of the recognition, timing or/and accuracy of the transactions, especially, that related to revenues and expenses. Consequently, management may acts intentionally to employ earnings management practices such as income smoothing , manipulation, creative accounting, establishing cookie jar reserves and big bath accounting. In particular, the practice of smoothing the income is an essential matter in financial accounting because it widely influences the quality of accounting information especially earnings and its ratios. Moreover, users of financial reports generally distrust about the content of these reports. On the other side, income smoothing is a vital feature of earnings management phenomena.
Dr. Mohsen Ebied Adelghafar Younis
Faculty of Commerce - Menoufia Universityتحميل
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