Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
探讨会计学者与实务工作者、监管者对盈余管理看法的差异，分析原因并建议各方重新审视自身观点，有助于理解不同群体的认知分歧。
We address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators. Practitioners and regulators often see earnings management as pervasive and problematic—and in need of immediate remedial action. Academics are more sanguine, unwilling to believe that earnings management is actively practiced by most firms or that the earnings management that does exist should necessarily concern investors. We explore the reasons for these different perceptions, and argue that each of these groups may benefit from some rethinking of their views about earnings management.