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Macro and Micro Earnings Manipulation: The Role of Accounting Standard Setting Process

GSTF Journal on Business Review

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Field Value
 
Title Macro and Micro Earnings Manipulation: The Role of Accounting Standard Setting Process
 
Creator Elbayoumi, Ahmed F.
Awadallah, Emad A.
 
Description Preparers of financial statements are in a position to influence the view of economic reality presented in those statements to interested parties. The term 'macromanipulation' is used to describe the lobbying of preparers against regulators (accounting standards setters) to persuade them to produce regulation that is more favorable to the interests of preparers. The aime of this paper is to introduce a suggested tool that could be used to ascertain why some financial accounting standards turn out to the benefit of one of the stakeholders involved in the process of accounting standards setting. This paper utilizes the construct of power to reveal the influences from parties involved in the process of accounting standards setting. The comprehensive income reporting standard is used in this paper as an example of these types of standard that may involve 'macro-manipulation'
 
Publisher GSTF Journal on Business Review (GBR)
 
Date 2017-12-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://dl6.globalstf.org/index.php/gbr/article/view/647
 
Source GSTF Journal on Business Review (GBR); Vol 2 No 2 (2012): Journal on Business Review (GBR)
 
Language eng
 
Relation http://dl6.globalstf.org/index.php/gbr/article/view/647/592
 
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