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
Appears in Collections:Journal Article
UNE Business School

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