Author(s) |
Sun, Lan
Rath, Subhrendu
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Publication Date |
2009
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Abstract |
This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and income-decreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.
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Citation |
International Journal of Business, Economics, Finance and Management Sciences, 1(2), p. 150-166
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ISSN |
2073-0519
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Link | |
Publisher |
World Academy of Science, Engineering and Technology
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Title |
An Empirical Analysis of Earnings Management in Australia
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Type of document |
Journal Article
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Entity Type |
Publication
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