ISSN 2394-5125
 

Research Article 


An Overview of Earnings Management Detection Approaches

Yousf Ebrahem Almahrog, Alhashmi Aboubaker Lasyoud.

Abstract
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.

Key words: Earnings Management, Detection, Approaches, Drawbacks.


 
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Pubmed Style

Yousf Ebrahem Almahrog, Alhashmi Aboubaker Lasyoud. An Overview of Earnings Management Detection Approaches. JCR. 2021; 8(2): 92-101. doi:10.31838/jcr.08.02.11


Web Style

Yousf Ebrahem Almahrog, Alhashmi Aboubaker Lasyoud. An Overview of Earnings Management Detection Approaches. http://www.jcreview.com/?mno=67787 [Access: April 10, 2021]. doi:10.31838/jcr.08.02.11


AMA (American Medical Association) Style

Yousf Ebrahem Almahrog, Alhashmi Aboubaker Lasyoud. An Overview of Earnings Management Detection Approaches. JCR. 2021; 8(2): 92-101. doi:10.31838/jcr.08.02.11



Vancouver/ICMJE Style

Yousf Ebrahem Almahrog, Alhashmi Aboubaker Lasyoud. An Overview of Earnings Management Detection Approaches. JCR. (2021), [cited April 10, 2021]; 8(2): 92-101. doi:10.31838/jcr.08.02.11



Harvard Style

Yousf Ebrahem Almahrog, Alhashmi Aboubaker Lasyoud (2021) An Overview of Earnings Management Detection Approaches. JCR, 8 (2), 92-101. doi:10.31838/jcr.08.02.11



Turabian Style

Yousf Ebrahem Almahrog, Alhashmi Aboubaker Lasyoud. 2021. An Overview of Earnings Management Detection Approaches. Journal of Critical Reviews, 8 (2), 92-101. doi:10.31838/jcr.08.02.11



Chicago Style

Yousf Ebrahem Almahrog, Alhashmi Aboubaker Lasyoud. "An Overview of Earnings Management Detection Approaches." Journal of Critical Reviews 8 (2021), 92-101. doi:10.31838/jcr.08.02.11



MLA (The Modern Language Association) Style

Yousf Ebrahem Almahrog, Alhashmi Aboubaker Lasyoud. "An Overview of Earnings Management Detection Approaches." Journal of Critical Reviews 8.2 (2021), 92-101. Print. doi:10.31838/jcr.08.02.11



APA (American Psychological Association) Style

Yousf Ebrahem Almahrog, Alhashmi Aboubaker Lasyoud (2021) An Overview of Earnings Management Detection Approaches. Journal of Critical Reviews, 8 (2), 92-101. doi:10.31838/jcr.08.02.11