Please use this identifier to cite or link to this item:
https://hdl.handle.net/1959.11/5060
Title: | An Empirical Analysis of Earnings Management in Australia | Contributor(s): | Sun, Lan (author); Rath, Subhrendu (author) | Publication Date: | 2009 | Handle Link: | https://hdl.handle.net/1959.11/5060 | 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. | Publication Type: | Journal Article | Source of Publication: | International Journal of Business, Economics, Finance and Management Sciences, 1(2), p. 150-166 | Publisher: | World Academy of Science, Engineering and Technology | Place of Publication: | France | ISSN: | 2073-0519 | Fields of Research (FoR) 2008: | 150103 Financial Accounting | Socio-Economic Objective (SEO) 2008: | 900299 Property, Business Support Services and Trade not elsewhere classified | Peer Reviewed: | Yes | HERDC Category Description: | C1 Refereed Article in a Scholarly Journal | Publisher/associated links: | http://www.waset.org/journals/ijbefms/v1/v1-2-20.pdf |
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Appears in Collections: | Journal Article UNE Business School |
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