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    An empirical analysis of earnings management in Australia

    20720_downloaded_stream_176.pdf (370.4Kb)
    Access Status
    Open access
    Authors
    Sun, Lan
    Rath, Subhrendu
    Date
    2008
    Type
    Working Paper
    
    Metadata
    Show full item record
    Citation
    Sun, Lan and Rath, Subhrendu (2008) An empirical analysis of earnings management in Australia, School of Economics and Finance Working Paper Series: no. 08:05, Curtin University of Technology, School of Economics and Finance.
    Faculty
    Curtin Business School
    School of Economics and Finance
    URI
    http://hdl.handle.net/20.500.11937/14892
    Collection
    • Curtin Research Publications
    Abstract

    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.

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