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Earnings management as a direction in positive accounting theory development

Summary/Abstract: The aim of this article is to present the concept of earnings management as well as provide a review of research on earnings management in financial reporting. Key accounting metrics which are the subject of earnings management have been listed. In the main part of the article an attempt to clarify the notion of earnings management has been undertaken and three approaches to this problem have been presented: white (positive), gray (neutral) and black (negative). Additionally, the results of selected research on earnings management have been described, especially in relation to the restrictiveness of accounting regula-tions and the quality of financial statements.

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