Grace Toluwalope Ogunleti

Earnings Management and Financial Reporting: A Review of Techniques and Consequences

Grace Toluwalope Ogunleti & Oluwatomisin Peter Ajayi · Asian Journal of Economics, Business and Accounting · 2025

The discussion of this review of works in the field of earnings management explains the contemporary setting of this research topic by undertaking the means by which firms use it and the effect on quality of financial reporting. We combine findings of 30 studies on accrual-based...