Meaning of “earnings management” in the English Dictionary

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"earnings management" in Business English

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earnings managementnoun [ U ]


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.

(Definition of “earnings management” from the Cambridge Business English Dictionary © Cambridge University Press)