ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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EARNINGS MANAGEMENT Definition
EARNINGS MANAGEMENT occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company, or to influence contractual outcomes that depend on reported accounting numbers.
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TRANSCRIPT is a written record (usually typewritten) of dictated or recorded speech
ORDINARY ASSET is a non-capital asset used for business purposes. See CAPITAL ASSET.