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 |
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Appears in Collections: | Conference Publication UNE Business School |
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