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Earnings management
Earnings management, in accounting, is the act of intentionally influencing the process of financial reporting to obtain some private gain.〔Schipper, Katherine. 1989. “Commentary on Earnings Management.” ''Accounting Horizons'' (December): 91–102.〕 Earnings management involves the alteration of financial reports to mislead stakeholders about the organization's underlying performance, or to "influence contractual outcomes that depend on reported accounting numbers."〔Healy, Paul M., and James M. Wahlen. 1999. “A Review of the Earnings Management Literature and Its Implications for Standard Setting.” ''Accounting Horizons'' 13 (4): 365–383.〕
Earnings management has a negative effect on earnings quality, and may weaken the credibility of financial reporting. Furthermore, in a 1998 speech Securities and Exchange Commission chairman Arthur Levitt called earnings management "widespread".〔(【引用サイトリンク】url=http://www.sec.gov/news/speech/speecharchive/1998/spch220.txt )〕 Despite its pervasiveness, the complexity of accounting rules can make earnings management difficult for individual investors to detect.〔
== Occurrence and response by regulators ==
Earnings management is believed to be widespread. A 1990 report on earnings management situations stated that "short-term earnings are being managed in many, if not all companies",〔 and in a 1998 speech, Securities and Exchange Commission (SEC) chairman Arthur Levitt called earnings management a "widespread, but too little-challenged custom".〔 In a 2013 essay, Ray Ball, while opining that accounting research was not reliably documenting earnings management, wrote: "''Of course'' earnings management goes on. () People have been tried and convicted."
The SEC has criticized earnings management as having adverse consequences for financial reporting, and for masking "the true consequences of management's decisions".〔 It has called on standard-setters to make changes to accounting standards to improve financial statement transparency, and has called for increased oversight over the financial reporting process.〔 The SEC has also pressed charges against the management of firms involved in fraudulent earnings management.〔(【引用サイトリンク】url=http://www.sec.gov/news/press/2009/2009-146.htm )〕〔(【引用サイトリンク】url=http://www.sec.gov/news/press/2005-118.htm )〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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