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https://hdl.handle.net/1959.11/5060
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Sun, Lan | en |
dc.contributor.author | Rath, Subhrendu | en |
dc.date.accessioned | 2010-03-11T16:15:00Z | - |
dc.date.issued | 2009 | - |
dc.identifier.citation | International Journal of Business, Economics, Finance and Management Sciences, 1(2), p. 150-166 | en |
dc.identifier.issn | 2073-0519 | en |
dc.identifier.uri | https://hdl.handle.net/1959.11/5060 | - |
dc.description.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. | en |
dc.language | en | en |
dc.publisher | World Academy of Science, Engineering and Technology | en |
dc.relation.ispartof | International Journal of Business, Economics, Finance and Management Sciences | en |
dc.title | An Empirical Analysis of Earnings Management in Australia | en |
dc.type | Journal Article | en |
dc.subject.keywords | Financial Accounting | en |
local.contributor.firstname | Lan | en |
local.contributor.firstname | Subhrendu | en |
local.subject.for2008 | 150103 Financial Accounting | en |
local.subject.seo2008 | 900299 Property, Business Support Services and Trade not elsewhere classified | en |
local.profile.school | UNE Business School | en |
local.profile.school | Business Economics and Public Policy | en |
local.profile.email | lansun@une.edu.au | en |
local.output.category | C1 | en |
local.record.place | au | en |
local.record.institution | University of New England | en |
local.identifier.epublicationsrecord | une-20090826-105528 | en |
local.publisher.place | France | en |
local.format.startpage | 150 | en |
local.format.endpage | 166 | en |
local.peerreviewed | Yes | en |
local.identifier.volume | 1 | en |
local.identifier.issue | 2 | en |
local.contributor.lastname | Sun | en |
local.contributor.lastname | Rath | en |
dc.identifier.staff | une-id:lansun | en |
local.profile.role | author | en |
local.profile.role | author | en |
local.identifier.unepublicationid | une:5178 | en |
dc.identifier.academiclevel | Academic | en |
local.title.maintitle | An Empirical Analysis of Earnings Management in Australia | en |
local.output.categorydescription | C1 Refereed Article in a Scholarly Journal | en |
local.relation.url | http://www.waset.org/journals/ijbefms/v1/v1-2-20.pdf | en |
local.search.author | Sun, Lan | en |
local.search.author | Rath, Subhrendu | en |
local.uneassociation | Unknown | en |
local.year.published | 2009 | en |
Appears in Collections: | Journal Article UNE Business School |
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