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Article
Window Dressing in Reported Earnings
Commercial Lending Review (2008)
  • L. Guan, University of Hawaii at Manoa
  • Steven D He, San Jose State University
  • J. McEldowney, University of North Florida
Abstract

The article discusses the use of the term "window dressing," a wide range of techniques for auditing, by audit clients to enhance the financial position of an entity through manipulated disclosures. The term refers to the reporting practices adopted by firms to distort earnings by changing the way stakeholders perceived the financial figures. A research suggests that firms must engage in the type of manipulative behavior for the purpose of economic incentives.

Disciplines
Publication Date
2008
Publisher Statement
Copyright © 2008 CCH/Wolters Kluer.
Citation Information
L. Guan, Steven D He and J. McEldowney. "Window Dressing in Reported Earnings" Commercial Lending Review Vol. 23 Iss. 3 (2008)
Available at: http://works.bepress.com/steven_he/3/