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A Critical Analysis of Earnings Management Strategies: Insights from an IFRS Framework

Year: 2025

Type: article

Abstract: Earnings management continues to be a widely debated topic in financial reporting and corporate governance. With the adoption of International Financial Reporting Standards (IFRS) globally, the scope and techniques of earnings management have changed. This review explores various earnings management practices, their motivations, detection methods, and implications within the context of IFRS adoption. The article highlights the need for transparency and strong regulatory frameworks to moderate opportunistic behavior in financial reporting.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.15130797

Author: Mr Sanjay Pradipkumar Kamble

Institution: Shivaji University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W6893260989

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