Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/6785
Title: A Study of 'ex post' Benchmark Beating and 'ex ante' Earnings Management Condition on Pre-managed Earnings
Contributor(s): Sun, Lan  (author); Rath, Subhrendu (author)
Publication Date: 2008
Handle Link: https://hdl.handle.net/1959.11/6785
Abstract: This study investigates benchmark beating behavior and the extent to which benchmark beating behavior is caused by earnings management. Using a large sample of Australian data with 4,746 observations from 2000 to 2006, and the conjunction of distribution method and accruals approach, we find when pre-managed earnings below zero (prior year's earnings), firms are more likely to exercise positive discretionary accruals to inflate earnings to beat ex post benchmarks. This will be of interest to regulators as an effective way to detect earnings management may be pronounced if regulators can identify ex ante condition under which firms seek to manipulate earnings.
Publication Type: Conference Publication
Conference Details: Curtin Business School (CBS) Doctoral Colloquium, Curtin University, Australia, July, 2008
Source of Publication: Presented at the Curtin Business School Doctoral Colloquium
Fields of Research (FoR) 2008: 150201 Finance
150103 Financial Accounting
Socio-Economic Objective (SEO) 2008: 910402 Management
910206 Market-Based Mechanisms
HERDC Category Description: E2 Non-Refereed Scholarly Conference Publication
Appears in Collections:Conference Publication
UNE Business School

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