Intellectual Property Rights: Open Access

Abstract

The Problems of Accounting Reporting False Information and Estimation

Jeffrey E Jarrett

The purpose is to review the development of estimation theory in accounting and to show how it affects a certain principle involved with account for events that do not exchange cash or cash equivalents. The purpose is to give support that earnings and rate of return manipulations not based in accounting principle explain much of the manipulation of earnings and income reports as well as the valuation of assets.