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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 179 / 352

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© D.L. Crumbley

Earnings Management

Earnings management may be defined as the “purposeful intervention in the external financial reporting process, with the intent of obtaining some private gain.”

– Katharine Schipper, “Commentary on Earnings Management,” Accounting Horizon, December 1989, p. 92.

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