Pre managed earnings benchmarks and earnings management of Australian firms
This study investigates benchmark beating behaviour and circumstances under which managers inflate earnings to beat earnings benchmarks. We show that two benchmarks, positive earnings and positive earnings change, are associated with earnings manipulation. Using a sample of Australian firms from 200...
| Main Authors: | , |
|---|---|
| Format: | Journal Article |
| Published: |
University of Wollongong, School of Accounting and Finance
2012
|
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol6/iss1/11 http://hdl.handle.net/20.500.11937/17231 |