本篇代写价格-企业盈余管理讲了投资分析师、投资者和披露信息的公司的角色也变得更加关键(Shawver & Miller, 2017)。尤其是盈余管理和操纵的概念，已经被观察到，这是一个严重反映公司和投资者的担忧(Mele et al.， 2017;破,2016)。本文的主要目的是在实际财务数据样本的背景下理解盈余管理。本篇代写价格文章由新西兰第一论文 Assignment First辅导网整理，供大家参考阅读。
The contemporary scenario in corporate undertakings is one of caution (Dichev, 2017; Kim et al., 2016). The past decade introduced many a situation for investors, bankers and other stakeholders to distrust what was presented to them on paper. Enron scandal set the bar in financial scandals which showed the extent to which investors would have to distrust accounting (Loughran & McDonald, 2016). Accounting mismanaged resulted in benefit loss for millions of investors. Many laws were introduced to handle the situation. The laws served to make accounting processes more transparent (Bhasin, 2016). However, even in such information transparency, the role of the investment analysts, the investors and the companies that disclosed information becomes more critical (Shawver & Miller, 2017). Especially the concept of earning management and manipulation is a concern that has been observed to badly reflect on the company as well as the investors (Melé et al., 2017; Sunder, 2016). It is the primary aim of this paper to understand earning management in the context of actual samples of financial data.
The profit of a company is the earnings of the company. The earnings of companies are a significant variable for understanding the economic health of the company. Investors who focus on a company stock and operations usually look at the earning variable in order to make a rational choice on the investment. The stock attractiveness is hence given by this variable. Earnings management in this context can be defined as the strategy that a company uses for the purpose of maintaining its investment attractiveness. Earnings management deliberately manipulates company earnings so as to show a preferred target for the company’s future (Louis, 2004). Income smoothing might be done to show that the company’s economic health is stable. As researchers argue, this earnings management or manipulation is a material misrepresentation. The SEC also holds that abusive earnings management will becomes punishable with penalties (Hamilton & Micklethwait, 2016). There are different modes in which earning management is done, but the primary goal of earnings management is the same. It is aimed at meeting an analyst’s consensus in earning.