An overview of earnings management detection approaches

Yousf Ebrahem Almahrog, Alhashmi Lasyoud

    Research output: Contribution to journalArticlepeer-review


    Earnings management could be considered as a matter ofserious concernby the financial accounting literature.
    Several approaches for detecting earnings management have been provided by the previous studies. This
    study aimsto review the different approaches used to identify earnings management and makes a critical
    evaluation on the weaknesses and strengths of these methods. Despite the fact that accrual-based earnings
    management is the most widely used approach for detecting earnings management, it has a number of
    drawbacks. We have attempted to shed more light on the strengths and drawbacks that should be considered
    when identifying earnings management behaviour.
    Original languageEnglish
    Pages (from-to)92-101
    JournalJournal of Critical Reviews
    Issue number2
    Publication statusPublished - 2021


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