Some comments on the issue of earnings management – definition support and genesis

The presented paper is of a theoretical nature and its ambition is to provide detailed information about earnings management, its definition concept and the genesis of earnings management development and manipulation with earnings from 1953 to the present time. The first section of the paper describes the definition approaches of the authors dealing with the subjected issue for a long time. These are mainly authors from the Anglo-Saxon financial and economic environment, where the issue has been a centre of interest for several decades. A long-term, systematic approach in the context of transforming economies is absent for rational reasons. Individual approaches are compared and evaluated among each other. The second section briefly captures the development of significant models and methods of earnings management, which are significantly involved in the quantification and detection of manipulation with earnings.