Jeanjean, Thomas <br/><br/>
Incentives and Constraints to Earnings Management 

 -  2001.<br/>							 
<br/><br/> 49 
<br/><br/> This article is a survey on earnings management as tackled by positive accounting researchers. Two results are outlined : the absence of incentive strict monotony contrary to Watts & Zimmerman naïve hypothesis (1986) and the necessity to take into account constraints to earnings management to understand accouting policies.