The Ethics and Implications of Using Real Earnings Management to Beat Financial Targets on the Buyer-Supplier Relationship

This paper seeks to provide a comprehensive consideration of the full implications of engaging in real earnings management through 1.) an in-depth literature review of selected studies concerning real earnings management, 2.) supplemental interviews to consider real earnings management from various perspectives including supply chain management, accounting and management, as well as 3.) a final framework of the considerations that must be made to fully understand the implications of real earnings management.