Earnings Management. The Influence of Real and Accrual-Based Earnings Management on Earnings Quality

The thesis investigates the distinctions between earnings management and related concepts like fraud and impression management. It examines the various theories surrounding earnings management, focusing on the motivations and incentives behind it, such as the desire to maximize or minimize earnings, meet targets, and achieve smoother financial reporting. This comprehensive analysis provides insights into the complexities of financial practices within the context of business economics.