Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

• DOI: 10.2308/acch.2000.14.2.235
• Publication Date: 2008-03-28T23:36:51Z
• Authors: Patricia M. Dechow; Douglas J. Skinner
• Keywords: Earnings Management

We address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators. Practitioners regulators see as pervasive problematic—and in need immediate remedial action. Academics are more sanguine, unwilling to believe is actively practiced by most firms or does exist should necessarily concern investors. explore reasons for these perceptions, argue each groups may benefit from some rethinking their views about management.