earnings management Meaning in the Cambridge English Dictionary
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Meaning of “earnings management” in the English Dictionary

"earnings management" in Business English

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earnings managementnoun [U]

uk   us   ACCOUNTING
the use of ​methods of ​recordingfinancialinformation about a company's ​income that give a ​falseidea of the company's ​success, which may not be ​illegal but is considered dishonest: Some ​types of ​earningsmanagement may ​comply with ​accountingrules; others ​cross the ​line into ​violations of the ​law.
(Definition of earnings management from the Cambridge Business English Dictionary © Cambridge University Press)
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