Addressing Power And Political Struggles On Organizational...

Addressing Power Political Issues in the Collaborative Structure through Empowerment A healthy organizational culture paves the way for cohesiveness and productivity. At times, companies will face the reality of power and political struggles due to competing individual interests. These struggles can create unhealthy organizational culture that prevents a business from being efficient and effective and thwart creativity. This is detrimental to businesses that thrive on creativity and innovation. This paper begins with an introduction of Apple Inc. and the leadership role available to address the power and political struggles that nurtures unhealthy organizational culture which is preventing the organization from reaching its potential. Then, an overview of the current research theories on empowering leadership and its effect on organizational culture is discussed. The discussion is followed by an analysis of the influence of leadership on organization effectiveness; including the influence leadership can have on addressing the issues of power struggles and corporate politics which disrupt organizational goals. This paper concludes with recommendations on how to use honest and ethical tactics to influence and empower team members and subordinates to become more productive and increase Apple Inc.’s organization effectiveness. Apple Inc. The Organization Apple Inc., more commonly referred to as just Apple, is a multinational technology company headquartered in California.Show MoreRelatedExplore Academic Governance. According To Bolman And Deal1561 Words   |  7 Pagespossibilities. The purpose of this paper was to discuss alternative organizational models of academic governance, the unique character of the organizations educators serve, and reflect on my organization’s academic governance. 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Additionally, the organization must now ensure that all entities, new and old, are poised to work together toward a common vision and collectivelyRead MoreFailure Analysis Change Strategy2108 Words   |  9 Pagesfailure analysis of an hotelier and how a CEO leads an organizational change processes to prevent an impending failure of the company. To co unterbalance the hotelier business failure analysis, the team discusses the success analysis of Apple Inc. The team identifies each organization’s mission and vision statements with a behavioral theory explanation discussing the success and failure indicators. Research focuses on which specific organizational behavior theories could possibly explain the company’sRead MoreOrganizational Structure and Strategic Design Lens Essay2075 Words   |  9 Pagesfacing low gross margins and struggles to meet both revenue and profit targets. Foreign and domestic competition continues to erode Dynacorp’s market share. This erosion is hastened by the company’s inability to effectively lower product cost and get new products to market in a timely fashion. Packaged solutions are still not available through Dynacorp. The impact of this continued decline is poor investor relations and lost market value. There is also a lack of organizational congruence and misalignmentRead MoreList Of The Major Issues Exacing The United States Health Care System1080 Words   |  5 PagesFinal Exam The expectation is that you will answer each question fully, bringing in components from the entire class. This will be graded on the following rubric for each question: grammar, spelling, addressing all components in the question, display of knowledge of concepts from the entire class, and the application of critical thinking processes that apply the concepts. Please use 12 point, plain font for your responses (leaving the questions bolded and italicized). Each question should have aRead MoreThe Critique Of Karl Marx Essay1549 Words   |  7 Pages Patterson provides archival research and contemporary analysis to defend the assertion that Karl Marx was one of the first urban anthropologists and a progenitor of emic ethnography in western culture. Patterson also aims to correct prior misinterpretations of Marx’s work in a polemic manner, addressing deficiencies in early analyses through careful argumentation and relevant evidence to contrary inferences. Patterson’s sta ted purpose is to answer the question â€Å"What would Marx’s anthropology lookRead MoreMgt2302279 Words   |  10 Pagesshould set clear company vision and mission, and cascade down to each individual’s performance plan. And this is a company vision, not a CEO personal goal, when the CEO changed, the vision should not be changed. A strong HR performance management culture is critical in large global organization. Organizations are surprising As Bolman suggested, what you expect is often not what you get. Again, we are working with human beings, unpredictable creature; everyone has a unique/different agenda. If everythingRead MoreCultural Impact on Effective Styles of Management3883 Words   |  16 PagesConsider how culture is likely to impact on: effects management styles? Business customs within a country are an extension of the country’s culture. There are many similarities in how business is conducted from country to country but the differences, if not properly adjusted for, often cause enormous problems. It is not necessary for a business person to forsake their ways and to change to conform to local customs but, rather, to be aware of differences and willing to accommodate those differencesRead MorePaul Levy - Beth Isreal Essay4090 Words   |  17 Pagesthat would turn around and save the not-for-profit company. In comparing the situation faced by BIDMC with Groysberg’s â€Å"Are Leaders Portable?† article, it becomes clear Levy possesses many â€Å"portable† qualities. Through the political frame we can see Levy has many political ties within the Boston area which making him a well respected and recognizable figure. The numerous connections he has within the area along with being familiar with Boston policies and practices gives him a high level of experienceRead MoreAnalysis : Office For Environmental Programs3344 Words   |  14 PagesArguably, nation states are playing a less prominent role in addressing major sustainability challenges than before. To e ffectively address these challenges, do we need much stronger leadership from nation states, or is effective leadership more likely to originate from elsewhere? Individual Research Essay Iaroshevska Olga Office for Environmental Programs The University of Melbourne 20 October 2014 Tutor/unit chair: Arnould Gallois; Sarah Robertson Master of Environment Sustainability

Compare Contrast Essay - 852 Words

In And After The War Young men who are sent to a war learn the reality in a very harsh and brutal way. Both the stories, ‘The Red Convertible’ and ‘The Things They Carried’ portray the life of a young soldier and how he psychologically gets affected from all the things he had seen in the war. Tim O’Brien’s ‘The Things They Carried,’ is more specific on the experiences of a soldier during a war where as Karen Louise Erdrich focuses more on describing the post war traumatic stress in her short story ‘The Red Convertible’. One thing similar in both the narrations is the Vietnam War and its consequences on the soldiers. From the background of both the authors it’s easy to conclude that Tim O’Brien being a war veteran emphasizes more on the†¦show more content†¦In Karen’s ‘The Red Convertible,’ the story is narrated by Lyman Lamartine who is the younger brother of Henry Junior who had just got back fr om Vietnam after the war was over. The whole story is narrated in a flashback unlike Tim’s ‘The Things They Carried’ where the story moves back and forth in time. For example when the author describes the things that the soldiers carried in the very beginning of the story, he mentions Ted Lavender carrying six or seven ounces of premium dope until he was shot. Karen emphasizes more on the relationship between brothers and compares the state of mind in which they were before and after the war. The younger brother Lyman hadn’t changed much where as the elder brother Henry was completely a different person after he got back from Vietnam. In both the stories authors have successfully shown the life of a young and happy bachelor until he was drafted to the war and then things changed drastically. In ‘The Things They Carried,’ author narrates Lieutenant Jimmy Cross as a romantic young boy who would carry letters from a girl named Martha. He knew the re was no such thing as love between them but he would still be hopeful that things might work out his way after the war is over and when he is sent back home. In the later part of the story after one of his soldier dies, he blames himself for what had happened. Though it can be argued that it wasn’t completely his fault but that’s what being in war can do to you. Whereas in ‘The RedShow MoreRelatedCompare and Contrast1441 Words   |  6 PagesThe Compare/ Contrast Essay First, let’s explain compare and contrast: When we compare, we show our readers a subjects similarities. When we contrast, we show our readers a subjects differences. Compare and Contrast essays are learning-process essays. You learn about your subject as you gather and organize information. This type of essay takes a bit of organization, and its this organizational process, this gathering of facts, that helps you learn as you go. You will create lists of qualitiesRead MoreCompare and Contrast1427 Words   |  6 PagesThe Compare/ Contrast Essay First, let’s explain compare and contrast: When we compare, we show our readers a subjects similarities. When we contrast, we show our readers a subjects differences. Compare and Contrast essays are learning-process essays. You learn about your subject as you gather and organize information. This type of essay takes a bit of organization, and its this organizational process, this gathering of facts, that helps you learn as you go. You will create listsRead MoreCompare and Contrast1582 Words   |  7 PagesRunning Head: COMPARE AND CONTRAST Compare and Contrast Self Administered Test Mary Coleman May 12, 2008 PSYU 565 Jeffrey A. Stone, PhD. Chapman University Compare and Contrast Self Administered Test The assignment for this week is to compare and contrast the results from three self administered tests we took in class. The tests I will compare and contrast are the 16 Personality Factors (16PF), the Myers Briggs Type Indicator (MBTI), and the Taylor-Johnson Temperament Analysis (T-JTA)Read Morecompare contrast1165 Words   |  5 Pageshe is more interested in men which leads readers to believe he has homosexual tendencies. After this Emily decides to kill Homer and thus resulting in her keeping his lifeless body in the room upstairs until the day she herself passes. When you compare the two stories they have a very similar tone. Though the locations are different they still connect through the same tone. Phoenix Jackson is on a trail walking to town to buy some medicine for her Grandson, while Miss Emily is locked up in her houseRead MoreCompare-Contrast1087 Words   |  5 PagesCompare-Contrast This paper is on compare-contrast of two advertisements dealing with two beauty products. One will be targeted towards men, while the other will be targeted towards women. The two beauty products advertisements that will be compared and contrast are the Axe Body Spray advertisement (18-19) and the Victoria’s Secret fragrance mist advertisement (Bath and Body Works). Both advertisements use different marketing promotions technique to try to get the attention and win over theirRead MoreCompare Contrast1072 Words   |  5 PagesCompare and Contrast Christopher Smith University of Phoenix COM-170 COMPOSITION AND COMMUNICATION I January 14, 2014 Regina Vega Compare and Contrast Growing up, there are countless young boys, who have the dream of someday being a professional football or baseball player. Going outside and letting the imagination of being on the big stage and making the final pitch to win the World Series or the final Hail Mary throw to win the SuperRead MoreCompare and Contrast1122 Words   |  5 PagesCompare and Contrast Essay In today’s society the majority of the crimes are still being committed by people who have possessed a firearm that has been obtained illegally or without proper permits. That being said there has been a strong push for gun control because of the rise of shootings involving a large group of people such as the Columbine massacre, Virginia Tech shooting and latest Aurora movie theater shooting involving people who have purchased firearms legally. Gun control laws in theRead MoreCompare and Contrast778 Words   |  4 PagesCompare and contrast the way Seamus Heaney and at least one other poet describe their childhood experiences. The two poets I am writing about are Seamus Heaney and D H Laurence. The two poems by Seamus Heaney I will be writing about are death of a naturalist and blackberry picking. The poem by D H Laurence I will be writing about is discord in childhood. Death of a naturalist Death of a naturalist is about Seamus Heaney as a child going to this pond where every year he went to collect frogspawnRead MoreCompare and Contrast2738 Words   |  11 PagesCompare and Contrast Economic Market Systems In differentiating between market structures one has to compare and contrast public goods, private goods, common resources, and natural monopolies. All of these are major factors that need to be considered. Public goods are those goods in which all of society benefit from and are equally shared among everyone within. These types of goods can be consumed simultaneously by several individuals without diminishing the value of consumption to any individualRead MoreCompare and Contrast2751 Words   |  12 PagesCompare and Contrast Economic Market Systems In differentiating between market structures one has to compare and contrast public goods, private goods, common resources, and natural monopolies. All of these are major factors that need to be considered. Public goods are those goods in which all of society benefit from and are equally shared among everyone within. These types of goods can be consumed simultaneously by several individuals without diminishing the value of consumption to any individual

Two Professional Athletes of Nfl Football Free Essays

Two Professional Athletes Emmitt Smith and Jerry Rice both played College and NFL football, but for different Teams and they played different positions. They were the greatest football players in there Time when they were playing. Emmitt Smith also played football in high school and shined on the field there as well. We will write a custom essay sample on Two Professional Athletes of Nfl Football or any similar topic only for you Order Now He played football for Escambia High School in Pensacola, Florida. Escambia won the state Football championship, and Emmitt rushed for 106 touchdowns and 8,804 yards, which was the Second most yardage in the history of American high school football at the time. Emmitt rushed For over 100 yards in 45 of the 49 games he started for Escambia (including the last 28 in a row) Where he finished with a 7. 8 yards per carry average. Twice, he broke the 2,000 yard rushing mark in a Season. Emmitt was named the USA Today and Parade magazine high school player of the year For 1986. In 2007 twenty years after Emmitt had graduated from high school, the Florida High School Athletic Association named Emmitt to its â€Å"All-Century Team,† recognizing him as one of the 33 greatest Florida high school football players of the last 100 years. As part of its â€Å"100 Years of Florida High School Football† awards ceremony, Florida High School Athletic Association Named Emmitt as its â€Å"Player of the Century. † Emmitt Smith played College football for the University of Florida in Gainesville, Florida Where he played for the Florida Gators from 1987 to 1989. He was picked by the Dallas Cowboys In the NFL Draft in 1990 round 1 pick 17. He retired from playing football in 2004. His position on The field when he played was running back. He played with Dallas Cowboys from (1990 to 2002), Then he went to play for the Arizona Cardinals from (2003 to 2004). He played NFL football for Fifteen seasons. Was considered the greatest running back in the NFL. With other team members Led his team to three Super Bowl Championships during the 1990s. While he played college football he shined on the field there as well. In his first full game, Emmitt promptly broke Florida’s 40-year- old all time single game rushing record, carrying 39 times For 224 yards and 2 touchdowns as the Gators upset the Crimson Tide. Emmitt went on to break The 1,000-yard barrier in the seventh game of his freshman season, the fastest any running back had Ever broken the barrier to begin his college career. He finished the 1987 season with 1,341 yards and Was named Southeastern Conference and National Freshman of the Year. He also finished 9th in that Year’s Heisman voting. In 1989 he finished his junior season with Florida records for rushing yards in A season with (1,599), rushing yards in a single game (316 versus New Mexico in 1989) longest rushing Play (96 yards against Mississippi State in 1988), career rushing yards (3,928), and career rushing Touchdowns of (36) among many others. In all Emmitt owned 58 school records at the conclusion of His Florida career. At the conclusion of his junior season in 1989 Emmitt was named a first-team SEC Selection for the third year and SEC Player of the Year, was a unanimous first-team All-American, and Finished seventh in the Heisman Trophy balloting. His senior year Emmitt decided to forego his senior Year at Florida and entered the NFL draft. Emmitt was inducted into the University of Florida Athletic Hall of Fame as a â€Å"Gator Great† in 1999, the Gator Football Ring of Honor in 2006. Was inducted in the Pro-Football Hall of Fame in (2010). He holds many NFL records for rushing. NFL record for career rushing yards (18,355), NFL record for career rushing touchdowns (164), NFL Record for career 100- yard rushing games (78). He attempted (4,409), had receiving yards of (3,224), Touchdown receptions of (11), he had (515) receptions in his career. He played in 8 pro bowls from (1990 to 1999), 6 all pro games (1991 to 1995), 4 times NFL rushing leader (1991 to 1995), 3 time Super Bowl Champion (XXVII, XXVIII, XXX ), NFL 1990s all-decade team, ap NFL MVP (1993), NFL Offensive Rookie of the Year (1990), Super Bowl MVP (XXVIII), NEA NFL MVP (1991, 1992), PFWA NFL MVP (1993), Dallas Cowboys Ring of Honor, Bert Bell Award (1993), Gator Football Ring of Honor University of Florida Athletic Hall of Fame, Unanimous first-team All-American (1989). Jerry also played football for the high school football team of Starkville, Mississippi. He Outshined on the high school football field as well. Jerry Rice played college football for Mississippi Valley State University from 1980 to 1984. While on the football field playing college football his statistics from his college years are sparse. The College Football Hall of Fame website claims that Jerry, as a sophomore in 1982, caught (66) Passes for (1,133) yards and (7) touchdowns. That was all achieved in his first season. He also had a Record-setting 1983 campaign including NCAA marks for receptions (102) and receiving yards(1,450) He was named first-team Division I-AA All-America. He also set a single-game NCAA record for Catching 24 passes against Southern University. In 1985 the San Francisco 49er’s drafted Jerry in the 1985 NFL Draft round 1 pick 16. He retired in 2005. His position when he played on the field was wide receiver. He played with the San Francisco 49er’s from (1985 to 2000), he then went and played for the Oakland Raiders from (2001 to 2004), Then he went to play for the Seattle Seahawks for 1 season in (2004), after that season he went To the Denver Broncos and was on the team rooster for the season of (2005). *offseason and he was a practice squad member only. He played NFL football for a career spanning two decades. Was considered the greatest wide Receiver in the NFL. With other team members led his team to 2 super bowls for the San Francisco 49er’s, and then 1 super bowl for the Oakland Raiders. Was inducted in the Pro-Football Hall of Fame in (2010). Received many awards while playing For the NFL. Rated #1 NFL player of all-time by NFL. com, 2 times AP NFL Offensive player of the year (1987, 1993), 3 time NFC Offensive player of the Year (1986, 1987). Played in 13 Pro bowls from (1986 to 2002). 12 times all-pro selection (1986 to 2002), 3 times Super Bowl Champion (XXIII, XXIV, XXIX). Pro Bowl MVP (1996), Super Bowl MVP (XXIII), PFWA MVP (1988), UPI NFC Player of the Year (1988), UPI NFI-NFC Rookie of the Year (1985), Bert Bell Award (1987), NFL 75th Anniversary All-Time Team, NFL 1980s All-Decade Team, NFL 1990s All Decade Team, He also holds many NFL records. He had a total Receptions of (1,549), Receiving yards of (22,895) he has total touchdowns of (208), and has total points Scored of (1,256). As you can see these two football players where the greatest players of all time when they got On the football field to play. They out-shined many other football players on the same team as they Played for. They were exceptional players when they were at there prime. They were both inducted In the Pro-Football Hall of Fame in (2010). They were both inducted into the College Football Hall of Fame in (2006). The difference between the two is that one was a running back, and the other was a Wide receiver. How to cite Two Professional Athletes of Nfl Football, Essay examples

Earnings Management Is a Necessary Business Tool to Ensure Financial

Question: Discuss about the Earnings Management Is a Necessary Business Tool to Ensure Financial ? Answer: Introduction Earning management is method that focuses on the positive presentation of the financial statements that improves the image and financial reporting of a company; nonetheless it is manipulative strategy to adjust profits with in accounting norms and legitimating (Phillips, 2010). The earning management aims to provide advantage to the business operators especially giant and multinational companies by misleading the profits reporting in the financial statements to entice the stakeholders and for the growth of business image and reputation. However, in the recent year earning management utility is one of the most concerned topics for researchers and scholars (Phillips, 2010). Similarly, this report is focused on the critical examination of earning management and its utility in accounting practices. This paper emphasised on the use of earning management as a true and fair view of operation. In addition to this, it identifies the agreement and disagreement pertaining to integration of earning management as a business tool that depicts the true and fair financial reporting. However, it is purely a choice of accounting manager to incorporate accounting policies and standards to attain the specific goals (Ronen and Yaari, 2008). Hence, this report is exploring the concept of earning management which is also known as creative accounting and window dressing in financial accounting to show the legit and true financial situation of the company. Earnings management is a necessary business tool to ensure financial accounts reflect a true and fair view of operations Financial accounting is a crucial part of financial management business function and operations for companys stakeholders (Zhu, 2012). The scientific approach in the accounting as positive accounting theory is very essential for corporate organisation and side by side earning management is also vital for financial management. In the view of many researchers and scholars earning management is an extremely controversial concept that tempers financial reports to favour the business operators (Bissessur, 2008). Disclosure management is being intentionally directed in favour of organisations and to divert the decision makers and investors. The external financial statements are manipulated for the personal interest along with following accounting standards and policies (Bissessur, 2008). These alternative accounting principles and policies are used to maximise the market value of behaviour or market share of the company in earning management under financial accounting theory. Likewise, the above points can be divided into two parts that is the financial reports are the only part which is influenced directly through earning management profits and there is no relation with the real profit earned by the company. In other words, it only amends the distribution of profit time of corporate earning and do not influence the actual profits of the company (Bissessur, 2008). Furthermore, the earning management is a legit practice with in the accounting standards and policies to manipulate the artificial revenues generated by the company and managing the false boundaries regarding financial accounting. The purpose of conducting earning management in the enterprise is to augment the market value of the company and to shift the decision making of investors and stakeholders in business operators favour (Leung, et al., 2012). It straightforwardly influences income or payment of the corporate business operators plus helps in exuding the smooth profits, increasing the market share prices and defaulted debts of corporate. Besides this, financial reporting is one of the performance measures in the corporate world, thus it is concluded as a need for the survival of the companies (Leung, et al., 2012). Similarly, in china capital market financial statements and reports are subjected to the government rules and regulations such as share placements, market behaviour, business listing and delisting is controlled by the government directly. Accrual management which includes changes in the accounting policies in the dues reported in the income statements are the part of earning management (Ronen and Yaari, 2008). In addition to this, it entails accrual management associated with change in the depreciable life of assets; changing accounting estimates adjustments of profits yearly and does not involves cash flows of income (Leung, et al., 2012). Therefore, it can be concluded that is related with the transactional planning and incorporating non accounting methods to adjust and manipulate financial management. Although, media and many researches shown that the concept of earning management is earning manipulation and adulteration of accounting facts for the personal benefits, yet it has various positive sides and advantages in accounting practices for shareholders of the company (U.S. Senate, 2010). As per the argument, the earning management is an internal information management to present the financial conditions to the shareholders as a communication method. It affects the cost of capital because of the internal business choices of information and communication related to the disclosure of accruals and different alternatives adopted by the accounting policies. It is been illustrated as a when a company chooses to depreciate its asset with the straight-line depreciation method , the financial condition of the company is assumed to be not good and considered as it cannot bear the accelerated depreciation (U.S. Senate, 2010). On the other hand, when a company adopts the accelerated depreci ation or double declining balanced depreciation, it is the indication of good financial condition of the company. Moreover, one of the advantages of earning management is to reduce the presentation of profits fluctuation which provides reliability to the investors as a long term aspects and depicts stability trend of revenue generation by the companies (Sun, 2010). Accordingly, there are various multinational and giant companies are there which effectively incorporates earning management to minimise the profits margin trend that exempts it from business cycle of the company by representing a smaller amount of variation in the corporate profits . In the same way, to make the flexible response of shareholders in adverse situations that can cause breach of contract to avoid corporate extra cost of capital, earning management is a very effective way to manage the situations and optimise the utilisation of profits (Sun, 2010). Furthermore, it has been observed that it is a neutral concep t of financial accounting and its incorporation helps the corporate organisation in stabilising the financial situation. Contrary to this, the earning management is short term behaviour that does not help the company in long run or physical growth or development (Ronen and Yaari, 2008). The reason behind its ineffectiveness is no elevation in the physical money of the company, damage of the interest distribution of the shareholders and same condition of operation difficulties. Along with this, basically it helps in influencing the decision making, judgement by misleading the accounting facts to the investors and demoralizes the efficient distribution of resources in market functions (Rittenhouse, 2013). It trims down the comparability of competitiveness within the companies, fair and credible information exchange and purpose of financial reporting to its stakeholders. Likewise, in china market incorporation of earning management has replaced the actual scenario of the organisation to a large extent that increases the market risk (Ronen and Yaari, 2008). The corporate earnings and revenues of the compan y are being fraudulently wrong figured to entice the shareholders and investors in the market. It is misleading tool to show and impress them with fictitious and unreal revenue of the company. Nonetheless, problem arises when investors and decision makers cannot identify the earning management, though some of the earning management forms can be recognised with cash flow statements and corporate reporting earning (Marai1 and Pavlovi?, 2014). It is the worst form to lose the capital market reliability as it indicates the financial reporting of entire system with accounting norms and policies that indicates the performance a company (Marai1 and Pavlovi?, 2014). The disingenuous scenario in the financial reports is concerned with the advanced income recognition in the statements, massive write-off of assets and research and development cost and impractical to extract preparation. Therefore, some of the researchers even concluded that the earning management is a very unhygienic practice which creates fictitious financial assessment of the organisation (Rosenfeld, 2000). However, financial reporting and statements are meant to present the actual and fair information about the as sets and liabilities of the company. Not only, earning management is not a part of ethical part of management but also points out the professional ethical conduct of the managers job (Tassadaq and Malik, 2015). Furthermore, it only considers the support for companys reputation that involves top management and their personal benefits, but equally ignores the reliability and trust of stakeholders of the company. Although, it is the practice which is considered to be legal and according to law but it is manipulation in profits which can harm the companys future if being materialistic loss occurs or actual reporting is being exposed in the market. Thus this conducts do not served as professional ethics of the managers and management of the company (Tassadaq and Malik, 2015). At the same time, it destroys the loyal corporate culture, mutual trust and sincere culture for some short term profit gained by the business operators putting entire organisations goodwill and reputation at the stake. Besides this, the earning management and its effectiveness in the accounting management is varied with different capital markets of different countries (Tassadaq and Malik, 2015). Developed capital markets have positive implication of earning management as the position of the companies are already focused in a growth and developed economy. Moreover, the accounting data signals are being used by the investors more prominently and with advanced methods which is the best feature in developed stock market environment (Yadav, 2013). On the other hand, less developed capital market in the economy responses less to the study of financial reporting and adversely affects the result of earning management. Due to unstable and vast variation in the deviation of actual profits makes it more notable to the investors and decision makers (Millstein, 2005). Thus it can be examined in the study that the role of economy and stock market condition that is developed and developing or less developed plays a crucial role in identifying the importance and benefits of earning management. In addition to this, the earning management use is also related with the judgement of the investors and stakeholders view on how many the financial statements can be manipulated (Mamo and Aliaj, 2014). Furthermore, what affects of the misleading information can be seen in the near future and how many times its affects will be seen in the financial reporting of the company (Verschoor, 2015). These all concerns are connected with the parameter to pass the designed and standards of the market presentation and to improve the market condition of the organisation. Due to this, many of the countrys governments have integrated rules and regulation of disclosure of financial statements worldwide and imposed various security norms and policy to protect the stakeholders interest (Ruiz, 2016). Pertaining to the reporting of financial statements display accounting information is being shared with the stakeholders of the company. Some of the regulations and policies of corporate governance and cor porate social responsibility is also being designed to restrict the misuse of earning management and improve the capital market condition worldwide (Mamo and Aliaj, 2014). There is a recent case was reported as scandal of Toshiba in 2015, where the management hiked its earnings and profits of more than $1.2 billion for around seven years (Soble, 2015). The scam of earning management is scene in more than one company and in different countries including various multinational and big companies. Toshiba is a very well known technical advanced company, but its reputation and corporate culture to compromise ethical conduct due to immense pressure from management lead this massive scandal by the division manager. The committee had also investigated further and found that the scam of misrepresentation of net profits was intentional by all the senior leaders (Wokukwu, 2015). The fraud was systematically carried on by the senerial leaders by explaining reasonable explanation and insufficient information to the auditing team regarding deliberation of fictitious revenue. Along with this, accounting department systematically arranged all the reports as per earning management for over seven years that lastly exposed them as accounting scandal. The vice president of the company was held responsible to the scam and resigned from his post. This Japanese company is being doubted after the scale of the misrepresentation in the accounting through earning management which is also been used by the Olympus company in 2011 (Soble, 2015). Therefore there are various incidents that evoke the earning management as an evil practice to mislead the investors of the company. In the end, this report unfolds the concept of earning management practices that does not provide the actual scenario of the financial accounting and leads to various scams and scandals of multinational and big companies (Wokukwu, 2015). Conclusion From the above discussion, it can be interpreted that earnings management is a necessary business tool to ensure financial accounts reflect a true and fair view of operations is a false statement. Some of the highlighted part of the discussion includes the pros and cons of the earning management. The earning management is desired for some of the companies where the presentation is very much important but has only short term represented affect and does not have any materialistic lose. On the hand, it has been analysed that earning management is misleading the information and misrepresentation of accounting to attract the investors and personal benefits of business operators. The above research has also depicted some of the methods such as huge write off of assets and expenses, allocation of resources and profits in different time frames that has been implemented to raise the earning management. The reason of its use is simply related with the image augmentation and market share price increase. Along with this, earning management is also depend on the capital market conditions of any country which stimulates its positive and negative side in the economy to the investors. References Bissessur, S. W. 2008. Earnings quality and earnings management. Rozenberg Publishers. 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