Earnings Management vs. Accounting Fraud

Описание: Students often ask me: what's the difference between earnings management and accounting fraud?

Both earnings management and accounting fraud involve manipulation of the financial statements, so it can be difficult to distinguish between the two. Earnings management is the timing of transactions, such as the sale of an investment, to realize a gain and boost earnings. Accounting fraud, on the other hand, is outright deception; creating bogus sales, capitalizing costs that should have been expensed, etc.
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