An empirical analysis of earnings management in Australia

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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...

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Bibliographic Details
Main Authors:	Sun, Lan, Rath, Subhrendu
Format:	Working Paper
Published:	School of Economics and Finance, Curtin Business School 2008
Subjects:	dual economy sector Earnings management income-increasing/decreasing manipulation discretionary accruals
Online Access:	http://hdl.handle.net/20.500.11937/14892

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