An empirical analysis of earnings management in Australia
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 evidenc...
| Main Authors: | , |
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| Format: | Working Paper |
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School of Economics and Finance, Curtin Business School
2008
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| Online Access: | http://hdl.handle.net/20.500.11937/14892 |
| _version_ | 1848748744943599616 |
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| author | Sun, Lan Rath, Subhrendu |
| author_facet | Sun, Lan Rath, Subhrendu |
| author_sort | Sun, Lan |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T07:09:55Z |
| format | Working Paper |
| id | curtin-20.500.11937-14892 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:09:55Z |
| publishDate | 2008 |
| publisher | School of Economics and Finance, Curtin Business School |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-148922017-10-02T02:27:29Z An empirical analysis of earnings management in Australia Sun, Lan Rath, Subhrendu dual economy sector Earnings management income-increasing/decreasing manipulation discretionary accruals 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. 2008 Working Paper http://hdl.handle.net/20.500.11937/14892 School of Economics and Finance, Curtin Business School fulltext |
| spellingShingle | dual economy sector Earnings management income-increasing/decreasing manipulation discretionary accruals Sun, Lan Rath, Subhrendu An empirical analysis of earnings management in Australia |
| title | An empirical analysis of earnings management in Australia |
| title_full | An empirical analysis of earnings management in Australia |
| title_fullStr | An empirical analysis of earnings management in Australia |
| title_full_unstemmed | An empirical analysis of earnings management in Australia |
| title_short | An empirical analysis of earnings management in Australia |
| title_sort | empirical analysis of earnings management in australia |
| topic | dual economy sector Earnings management income-increasing/decreasing manipulation discretionary accruals |
| url | http://hdl.handle.net/20.500.11937/14892 |