Serial Article
| DOI |
10.7336/academicus.2013.08.03 |
| URL |
https://academicus.edu.al/?subpage=volumes&nr=8 |
| Multiple Resolution: |
| MR URL |
https://academicus.edu.al |
| MR URL |
https://academicus.edu.al/nr8/Academicus-MMXIII-8-078-088.html |
| MR URL |
https://academicus.edu.al/nr8/Academicus-MMXIII-8-078-088.pdf |
| MR URL |
mailto:info@academicus.edu.al |
| MR URL |
https://academicus.edu.al/images/front_end/academicus.jpg |
| MR URL |
https://creativecommons.org/licenses/by-nc-nd/4.0/ |
| Acess Indicators: |
|
OA – Open Access |
| OA License |
https://creativecommons.org/licenses/by-nc-nd/4.0/ |
Full Title
English
(eng)
|
Academicus International Scientific Journal |
| Publisher (01) |
Academicus International Scientific Journal |
| Country of publication |
Albania
(AL)
|
|
ISSN
|
20793715 |
| Product Form |
Printed Journal
(JB)
|
|
ISSN
|
23091088 |
| Product Form |
Online Journal
(JD)
|
| Journal Volume Number |
8 |
| Journal Issue Date (YYYY/MM) |
2013 / 07 |
Title
English
(eng)
|
Earnings Management: Obvious Phenomenon in Albanian Market |
|
By (author)
(A01)
|
Teuta Llukani |
| Affiliation |
"University “Eqrem Çabej"", Gjirokastër, Albania", Doctoral Candidate |
|
By (author)
(A01)
|
Vjollca Karapici |
| Affiliation |
Faculty of Economy, University of Tirana, Albania, Prof.Dr. |
| Number of Pages |
11 |
| First Page |
78 |
| Last Page |
88 |
| Language of text |
English
(eng)
|
| Publication Date (YYYY/MM) |
2013 / 07 |
| Copyright |
2013, Academicus |
Abstract
Main description
(01)
|
Fiscal earnings, measures the performance of the company during the financial year. Motivated by different factors such as
those related to the capital market, contractual motives etc, managers can manipulate earnings, increasing or reducing them
and this phenomenon is recognized as “earnings management”. If we accept that the initiatives of “earnings management” lead
to distortion of the financial results, it means that financial reports can be considered as poor quality reports, and financial
information provided to the users and various parties of interest is also of poor quality. This paper is focused on reviewing
the existing literature with regard to the Earnings Management in response to the growing pressure of investors, policy makers,
and companies’ governance reform mechanisms to curb opportunistic behavior of the managers of these companies. It also examines
the existence of this phenomenon in Albanian context as well as tests the importance of Modified Jones Model as an efficient
tool for detection of abnormal accruals, used as a proxy for earnings management. The results show that firms in the Albanian
market are engaged in earnings management initiatives.
|
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|
Account Management
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