%0 Journal Article
	%A Lan Sun and  Subhrendu Rath
	%D 2009
	%J International Journal of Economics and Management Engineering
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 31, 2009
	%T An Empirical Analysis of Earnings Management in Australia
	%U https://publications.waset.org/pdf/12185
	%V 31
	%X 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.

	%P 1682 - 1698