Earnings Management In Corporate Entities Dissertation

Earnings Management In Corporate Entities - Dissertation Example It would enable the researcher to apply important ideas and concepts in solving a real-life problem and this would inevitably add up to the knowledge base of the topic and subject of earnings management.The research would build on important ideas and research that was carried out on the topic in the past. It would enable the research to undertake a fresh inquiry into the matter of earnings management and get new perspectives and ideas into the topic.Finally, the research is in partial fulfillment of the researcher's Masters Degree. This is a mandatory element and structure for the completion of the Master's Degree program. It is, therefore, being turned in to meet the mandatory requirements of the course.Literature Review This section would undertake a basic inquiry into the fundamental concepts that are going to be discussed and analyzed in the actual research. The section would look at the important variables and elements and what they mean prior to the commencement of the study an d the definition of the methodology to be used.Definition of Earning Management "Earning management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports either to mislead some stakeholders about underlying economic performance of the company or to influence contractual outcomes that are based on reported accounting numbers" (Ronen and Yaari, 2011: p26).Basically, a company has targets and that it needs to meet.