文章基本信息

标题：Incentives and Constraints of Real Earnings Management: The Literature Review
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作者：Mouna Sellami ; Mouna Sellami
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2015
卷号：4
期号：4
页码：206-213
DOI：10.5923/j.ijfa.20150404.02
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：It is recently that researchers in the field of accounting have paid attention to the practice of real earnings management. The aim of this paper is to conduct a literature review on the subject. More precisely, I tried to better define real earnings management and to clarify the various forms of real earnings management. Also, this paper reviews the different incentives and constraints to the real earnings management. Finally, a discussion and a number of opportunities for future research on real earnings management are set out in this paper.
关键词：Real earnings management; Real activities; Incentives; Constraints