Infographic: Earnings management, Developed vs. Emerging Markets
Infographic: Earnings Management, Developed vs. Emerging Markets In terms of ROE distribution, developed markets like the U.S. and U.K. (left) show a fairly even hump skewing just to the positive side of zero. Earnings management happens, but it’s barely visible. Chinese companies (at top, middle) take creative accounting to a whole new level, revealing an…