Journal of International Business and Management Studies

A Review on Earnings Management of firms the review indicates that firms with limited revenue growth and strong capital indicators are probable to be using earnings management and will lead towards more clear financial reports reflecting the firm’s economic-financial activities more correctly. But the study also found that management of aspirations will be on the rapid increase. It means they might be more interested in trying to reach the standards of investors by purposely presenting negative news on earnings. Shareholders may need to recognize this before analyzing their requirements of earnings until the next period, predicated on supposedly objective support on management.