000071173 001__ 71173
000071173 005__ 20180816143332.0
000071173 0248_ $$2sideral$$a106757
000071173 037__ $$aART-2014-106757
000071173 041__ $$aeng
000071173 100__ $$0(orcid)0000-0003-1298-7183$$aCallao Gastón, Susana$$uUniversidad de Zaragoza
000071173 245__ $$aThe development of earnings management research. Review of literature from three different perspectives
000071173 260__ $$c2014
000071173 5060_ $$aAccess copy available to the general public$$fUnrestricted
000071173 5203_ $$aThe objective of this paper is to review academic evidence on earnings management over the last twenty five years in order to help academic researchers, regulators and investors understand better the issues surrounding earnings management. The paper will be of special interest to investigators just starting to research this topic as we conduct an extensive literature review on earnings management from three different perspectives: a chronological perspective, in which we present the roadmap of the evolution of the earnings management literature in chronological order showing the main developments through the years; a methodological perspective, focusing on the different ways of detecting and measuring earnings management and respective improvements in the models; and a cross-country perspective, presenting the country of origin of the sample used by the authors. The last perspective might be of special interest to authors, as previous studies do not explore this perspective in detail.
000071173 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc$$uhttp://creativecommons.org/licenses/by-nc/3.0/es/
000071173 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000071173 700__ $$0(orcid)0000-0003-0334-192X$$aJarne Jarne, José Ignacio$$uUniversidad de Zaragoza
000071173 700__ $$aWroblewski, David
000071173 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000071173 773__ $$g79, 135 (2014), 135-177$$tZeszyty Teoretyczne Rachunkowosci = Theoretical Journal of Accounting$$x1641-4381
000071173 8564_ $$s1445694$$uhttps://zaguan.unizar.es/record/71173/files/texto_completo.pdf$$yVersión publicada
000071173 8564_ $$s70216$$uhttps://zaguan.unizar.es/record/71173/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000071173 909CO $$ooai:zaguan.unizar.es:71173$$particulos$$pdriver
000071173 951__ $$a2018-08-16-13:57:13
000071173 980__ $$aARTICLE