Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/5060
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dc.contributor.authorSun, Lanen
dc.contributor.authorRath, Subhrenduen
dc.date.accessioned2010-03-11T16:15:00Z-
dc.date.issued2009-
dc.identifier.citationInternational Journal of Business, Economics, Finance and Management Sciences, 1(2), p. 150-166en
dc.identifier.issn2073-0519en
dc.identifier.urihttps://hdl.handle.net/1959.11/5060-
dc.description.abstractThis 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.en
dc.languageenen
dc.publisherWorld Academy of Science, Engineering and Technologyen
dc.relation.ispartofInternational Journal of Business, Economics, Finance and Management Sciencesen
dc.titleAn Empirical Analysis of Earnings Management in Australiaen
dc.typeJournal Articleen
dc.subject.keywordsFinancial Accountingen
local.contributor.firstnameLanen
local.contributor.firstnameSubhrenduen
local.subject.for2008150103 Financial Accountingen
local.subject.seo2008900299 Property, Business Support Services and Trade not elsewhere classifieden
local.profile.schoolUNE Business Schoolen
local.profile.schoolBusiness Economics and Public Policyen
local.profile.emaillansun@une.edu.auen
local.output.categoryC1en
local.record.placeauen
local.record.institutionUniversity of New Englanden
local.identifier.epublicationsrecordune-20090826-105528en
local.publisher.placeFranceen
local.format.startpage150en
local.format.endpage166en
local.peerreviewedYesen
local.identifier.volume1en
local.identifier.issue2en
local.contributor.lastnameSunen
local.contributor.lastnameRathen
dc.identifier.staffune-id:lansunen
local.profile.roleauthoren
local.profile.roleauthoren
local.identifier.unepublicationidune:5178en
dc.identifier.academiclevelAcademicen
local.title.maintitleAn Empirical Analysis of Earnings Management in Australiaen
local.output.categorydescriptionC1 Refereed Article in a Scholarly Journalen
local.relation.urlhttp://www.waset.org/journals/ijbefms/v1/v1-2-20.pdfen
local.search.authorSun, Lanen
local.search.authorRath, Subhrenduen
local.uneassociationUnknownen
local.year.published2009en
Appears in Collections:Journal Article
UNE Business School
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