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An empirical analysis of earnings management in Australia

journal contribution
posted on 05.02.2020, 00:00 by Lan Sun, S Rath
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 incomedecreasing 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.

History

Volume

3

Issue

7

Start Page

1682

End Page

1698

Number of Pages

17

ISSN

2010-376X

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

Curtin University of Technology; University of New England

Era Eligible

Yes

Journal

International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering

Exports

CQUniversity

Categories

Exports