International Research Journal of Commerce , Arts and Science

 ( Online- ISSN 2319 - 9202 )     New DOI : 10.32804/CASIRJ

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EARNINGS MANAGEMENT FOR SUSTAINABILITY: THE SURPLUS INCOME MODEL OF SUSTAINABLE DEVELOPMENT

    2 Author(s):  BHARTI SHARMA,DR.RICHA JOSHI

Vol -  14, Issue- 2 ,         Page(s) : 168 - 179  (2023 ) DOI : https://doi.org/10.32804/CASIRJ

Abstract

The purpose of this paper is to develop a new model or approach to earnings management for sustainability. The challenges posed by climate change and environmental degradation have stimulated interest in sustainability. But such interest has not led to the development of new models that demonstrate how earnings management by firms can contribute to sustainability and sustainable development.

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Baik, B., Choi, S., & Farber, D. B. (2020). Managerial ability and income smoothing. The Accounting Review, 95(4), 1-22.

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