earnings management - definition in the Business English Dictionary - Cambridge Dictionaries Online

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English definition of “earnings management”

earnings management

noun [U]
 
 
ACCOUNTING
the use of methods of recording financial information about a company's income that give a false idea of the company's success, which may not be illegal but is considered dishonest: Some types of earnings management may comply with accounting rules; others cross the line into violations of the law. →  See also creative accounting
(Definition of earnings management from the Cambridge Business English Dictionary © Cambridge University Press)
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