TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Financial statement manipulation can be divided into two separate, but often blurred, categories: earnings manipulation (what some would clearly label as fraud) and earnings management. The distinguishing characteristic between manipulation and management is somewhat subjective but is generally seen as the technique(s) used in preparing financial information that is either misleading or inaccurate.The difference can rest in whether the technique used might fall within or outside of the requirements and recommendations provided by Generally Accepted Accounting Principles (GAAP).  3, record 1, English, - earnings%20manipulation

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Les cas les plus frappants (Enron et WorldCom) ont essentiellement trait à la «manipulation» du bénéfice. [...] Ce sont des exemples évidents de manipulation, des cas limites comportant des violations des PCGR [principes comptables généralement reconnus].  3, record 1, French, - manipulation%20des%20r%C3%A9sultats

Record 1,  Textual support,  Spanish