Reserve Manipulation

Reserve Manipulation is a type of financial statement fraud involving the intentional misstatement or adjustment of accrued liabilities or provisions to artificially influence reported earnings or financial ratios.

3

Publications

156

Citations

7

Authors

5

Institutions

Publications per year

2017–2026

0

Authors

7

  1. ST
    Steve Thel

    1 publications · 56 citations

    1

    h-index

  2. EH
    Enya He

    University of North Texas, United States

    1 publications · 68 citations

    1

    h-index

  3. DL
    David L. Eckles

    University of Georgia, United States

    1 publications · 68 citations

    1

    h-index

  4. IP
    Irwin Press

    University of Notre Dame, United States

    1 publications · 32 citations

    1

    h-index

  5. RZ
    Rongrong Zhang

    Georgia Southern University, United States

    1 publications · 68 citations

    1

    h-index

1–5 of 7

Venues

  1. Journal of Risk & Insurance

    1 publications · 68 citations

    1

    h-index

  2. Law Medicine and Health Care

    LMHC · 1 publications · 32 citations

    1

    h-index

1–2