Commerce

Abstract of research: This study is centered on assessing the effectiveness of strategies used by commercial banks in Tanzania to deal with earnings management. This study was premised on the fact there is a need for effective strategies to protect the users of financial statements especially in commercial banks against misleading financial statements. Commercial banks are sometimes tempted to manipulate earnings to increase the reported profit or minimize the reported losses. There is a lot of evidence to suggest that commercial banks engage in earnings management. Examples of earnings management in commercial banks are [...]