Keyword

Business, Quality, Profits, Earnings management, Ethics

Abstract

It is said that, ‘Profit is the lifeblood of business.’ In this cut-throat competition, therefore it is more about managing the business profitable way. The very importance of ethics and values, i.e. quality gets lost in this endless race. This gives rise to earnings manipulation by the corporate. The present paper discuses the earnings management behavior of the corporate and draws out attention to the short-sightedness of the poor quality corporate earnings. ‘Earnings management’ is a management practice to manipulate the earnings for specific motives.


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