An empirical analysis of earnings management in Australia [electronic resource] / by Subhrendu Rath & Lan Sun
- Bib ID:
- 4978688
- Format:
- Book
- Author:
- Rath, Subhrendu
- Online Access:
- Archived at ANL
- Related Online Resources:
- Publisher site
- Description:
- [Perth, W.A. : School of Economics & Finance], Curtin University of Technology, 2008
- ISBN:
- 9781740674799
- Series:
-
- PANDORA electronic collection.
- Working paper series (Curtin University of Technology. School of Economics and Finance : Online) ; 08.05. 1835-9450
- Technical Details:
-
- Mode of access: Online via the World Wide Web. Address as at 17/07/2012: http://espace.library.curtin.edu.au/R?func=dbin-jump-full&local_base=gen01-era02&object_id=20720
- System requirements: Adobe Acrobat reader to read pdf file.
- Summary:
-
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 income-decreasing 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.
- Notes:
-
- "June 2008".
- Title from title screen (viewed on October 12, 2010).
- Includes bibliographical references (p. 32-38).
- Text.
- Selected for archiving
- Subject:
- Other authors/contributors:
- Copyright:
-
In Copyright
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Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 2008
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