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... Earnings Management 1. When a fixed asset is purchased or leased by a company, it is expected the asset will produce future revenue over more than one accounting period. Todd (2000) explains how the accruals concept "helps when matching the cost of using the asset with the revenue it helps to generate". Todd continues to say that if it is expected that the asset will give an irregular amount of revenue every year then the depreciation charged to the asset can be greater when the revenue is greater and less when revenue is lower. Another view is portrayed by Dechow (1994, p.4), that the matching concept was introduced in order to reflect, more closely, a company's performance and overcome any difficulties in measuring it. This, Dechow, says is due to realised cash flows having "timing and matching problems", meaning that the matching concept allows a less uneven view of earnings. By showing
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