Earnings management refers to the practice of manipulating financial reports and performance metrics in order to portray a more favorable image of a company's financial health. This can involve tactics such as inflating revenues, deferring expenses, or altering accounting practices to boost reported earnings. Earnings management is often done to meet or exceed analysts' expectations, improve stock prices, or secure bonuses for executives. However, it can also be used to hide financial problems or mislead investors and stakeholders. This research area examines the motivations, methods, and consequences of earnings management and seeks to identify ways to detect and deter these unethical practices.