# Management payments, abusive (abusive earnings management)

- Canonical URL: https://www.gerhardmerk.de/management-payments-abusive-abusive-earnings-management
- Post ID: 594023
- Modified: 2023-07-25T21:03:53+00:00
- Language: en

## Definition

Payments to the management of an institution that result - by use of various forms of gimmickry - in an intentional misrepresentation of results. The North American supervisory authority (Securities and Exchange Commission) in particular has taken a close look at this apparently not uncommon occurrence. - See accounting cosmetics, bonus, accounting, creative, accounting, manipulative, accounting tricks, factual design, loss camouflage, executive compensation. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

- Generator: Merk Knowledge 1.1.1