Earnings Management: Causes, Techniques, and Transparent Financial Reporting

Posted: 13 Dec 2006

See all articles by Steven Mintz

Steven Mintz

California State Polytechnic University, San Luis Obispo - Accounting Area

Abstract

Teaching Modules are sets of cases, references, and other materials organized around a special theme. While a single case or reading can be illuminating, a set of materials can show you multiple points of view on an issue, the main debates around an issue, or how a case comes to life through supplementary articles from the business press. For faculty members, Teaching Modules are closer to the kinds of integrated assignments that would appear on a course syllabus. We welcome your comments on how you might use the Teaching Modules or ideas for creating or adding to Teaching Modules.

This Teaching Module was prepared by Dr. Steven Mintz, Professor and Area Chair, Cal Poly, San Luis Obispo, as part of CasePlace.org's Corporate Governance and Accountability Project.

Suggested Citation

Mintz, Steven, Earnings Management: Causes, Techniques, and Transparent Financial Reporting. Available at SSRN: https://ssrn.com/abstract=951098 or http://dx.doi.org/10.2139/ssrn.951098

Steven Mintz (Contact Author)

California State Polytechnic University, San Luis Obispo - Accounting Area ( email )

The Orfalea College of Business
San Luis Obispo, CA 93407
United States
(805)756-2003 (Phone)

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