SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS
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Authors:
• Alina Beattrice VLADU, PhD., email: beattrice.vladu@econ.ubbcluj.ro, Afiliation: Babes-Bolyai University, Cluj – Napoca Faculty of Economics and Business AdministrationAccounting and Audit Department
• Elena PELINESCU, PhD, email: elena_pelinescu@yahoo.com, Afiliation: Senior Researcher, Institute for Economic Forecasting, Romanian AcademyPages:
• 75|90 -
Keywords: Earnings management, accounting estimations, manipulation, errors in earnings management research area
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Abstract:
Our paper provides a critical assemblage of the errors comprised in earnings management detection area of research. In this respect, the aim of this study is to identify the main limitations documented in the arena of the earnings management detection process. Our analysis included the assessment of the papers published in the most popular 5 accounting journals, on the last five years. The results obtained seems to confirm what most researchers publishing in earnings management are documenting: i.e. despite the fact that current research designs used in detection of earnings management are frequently used, important and significant errors appears. Potential solutions and future research directions are also discussed.
