000127982 001__ 127982
000127982 005__ 20231023120957.0
000127982 0247_ $$2doi$$a10.20448/2001.101.1.20
000127982 0248_ $$2sideral$$a135087
000127982 037__ $$aART-2021-135087
000127982 041__ $$aeng
000127982 100__ $$0(orcid)0000-0003-1298-7183$$aCallao, Susana$$uUniversidad de Zaragoza
000127982 245__ $$aA systematic approach to the motivations for earnings management: a literature review
000127982 260__ $$c2021
000127982 5060_ $$aAccess copy available to the general public$$fUnrestricted
000127982 5203_ $$aEarnings management literature attempts to understand why managers manipulate earnings. Our paper presents a review of growing body of literature on motivations for the earnings manipulation. In consequence, our objective is to provide an ample classification of the reasons. A selection of leading papers was reviewed systematically from 1985 to early 2019 resulting in 383 articles. The results of the paper are important for both theoretical and empirical researches on the earnings management. For one side, we offer a theoretical discussion on the incentives and factors; on the other side, the paper aims to highlight recent progresses in the field. Screening, classifying and systematic review of earnings management literature do not only generate a structured overview of the work performed in this area during more than thirty years, but it also provides insights for further research. Our findings confirm that earnings management topic remains a fertile ground for academic research. Second, although there are many possible motives for managing earnings, the spotlight has been mainly on those incentives that are related to the stock market. Third, in terms of the factors and characteristics of the environment, the impact of institutional factors (investor protection, ownership concentration, legal enforcement) is especially accentuated by the authors. Finally, our research confirms that there are still many other opportunities to research. Therefore, in the last section we identify potential line of investigations.
000127982 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000127982 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000127982 700__ $$0(orcid)0000-0003-0334-192X$$aJarne, Jose I.$$uUniversidad de Zaragoza
000127982 700__ $$0(orcid)0000-0002-2455-8012$$aWroblewski, David$$uUniversidad de Zaragoza
000127982 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000127982 773__ $$g10, 1 (2021), 1-20$$pInt. j. emerg. trends soc. sci.$$tInternational journal of emerging trends in social sciences$$x2521-3539
000127982 8564_ $$s398544$$uhttps://zaguan.unizar.es/record/127982/files/texto_completo.pdf$$yVersión publicada
000127982 8564_ $$s2154518$$uhttps://zaguan.unizar.es/record/127982/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000127982 909CO $$ooai:zaguan.unizar.es:127982$$particulos$$pdriver
000127982 951__ $$a2023-10-23-11:06:56
000127982 980__ $$aARTICLE