1. The practice of using accounting techniques to manipulate a company's reported earnings or net income, often to meet financial targets or smooth income fluctuations
The company engaged in earnings management by accelerating revenue recognition to meet quarterly targets.
A empresa realizou gestão de resultados ao acelerar o reconhecimento de receita para atingir as metas trimestrais.
2. The intentional intervention in the financial reporting process to obtain some private gain
Regulators investigate earnings management practices to protect investors from misleading financial statements.
Os reguladores investigam práticas de gestão de resultados para proteger os investidores de demonstrações financeiras enganosas.