TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
MANIPULATION RESULTATS [1 record]
Record 1 - internal organization data 2007-12-11
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- earnings manipulation
1, record 1, English, earnings%20manipulation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- manipulation of net income 2, record 1, English, manipulation%20of%20net%20income
correct
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, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- manipulation des résultats
1, record 1, French, manipulation%20des%20r%C3%A9sultats
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- manipulation des bénéfices 2, record 1, French, manipulation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun
- manipulation du bénéfice net 3, record 1, French, manipulation%20du%20b%C3%A9n%C3%A9fice%20net
correct, feminine noun
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, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: