Earnings Management: The Border

Continuing debate as to when earnings management is wrongful, or whether it is always wrongful. When does earnings management become unfair presentation? When does unfair presentation become fraud? Since that which is unfair presentation will depend on the audience type and audience familiarities with the uses and limitations of accounting information…well, is unfair presentation, when such occurs, always fraudulent as well? It all blends…

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About brucelarochelle

Practising Lawyer and Part-Time University Instructor (Accounting, Commercial Law, Organizational Behaviour); Part-Time Federal Tribunal Member. Non-practising Chartered Professional Accountant (Chartered Accountant and Certified Management Accountant).
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