Show simple item record

dc.contributor.authorSun, Lan
dc.contributor.authorRath, Subhrendu
dc.identifier.citationSun, 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.

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.

dc.publisherSchool of Economics and Finance, Curtin Business School
dc.subjectdual economy sector
dc.subjectEarnings management
dc.subjectincome-increasing/decreasing manipulation
dc.subjectdiscretionary accruals
dc.titleAn empirical analysis of earnings management in Australia
dc.typeWorking Paper
dcterms.source.seriesSchool of Economics and Finance Working Paper Series
curtin.accessStatusOpen access
curtin.facultyCurtin Business School
curtin.facultySchool of Economics and Finance

Files in this item


This item appears in the following Collection(s)

Show simple item record