Lan Sun and Subhrendu Rath
An Empirical Analysis of Earnings Management in Australia
1682 - 1698
2009
3
7
International Journal of Economics and Management Engineering
https://publications.waset.org/pdf/12185
https://publications.waset.org/vol/31
World Academy of Science, Engineering and Technology
This is a comprehensive largesample study of Australian earnings management. Using a sample of 4,844 firmyear 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 incomeincreasing 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.
Open Science Index 31, 2009