found: Work cat.: Ronen, J. Earnings management, c2008:p. 26 (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.)
found: Blackwell encyclopedia of management, 2nd ed., c2005:v. 1, p. 167 (Earnings management is the term used in the academic literature to describe cases where managers intervene in the external reporting process to alter the underlying picture of economic performance portrayed in published financial statements.)
found: Siegel, J. Dictionary of accounting terms, 4th ed., c2005:p. 280 (Managed earnings: manipulating (pumping up or down) earnings to shed a more favorable light on companies.) p. 118 (Creative accounting: management's attempt to 'fool around' with its accounting in order to overstate net income.)
found: McKee, T. Earnings management, 2005:p. 1 (Earnings management may be defined as 'reasonable and legal management decision making and reporting intended to achieve stable and predictable financial results.')
found: Wikipedia, May 13, 2008(Creative accounting: Creative accounting and earnings management are euphemisms referring to accounting practices that may or may not follow the letter of the rules of standard accounting practices, but certainly deviate from the spirit of those rules. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities.)
notfound: Balkaran, L. Practical guide to auditing and related terms, c2003.
