Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    Fundamental determinants, opportunistic behavior and signaling mechanism: an integration of earnings management perspective

    Access Status
    Fulltext not available
    Authors
    Sun, L.
    Rath, Subhrendu
    Date
    2008
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Sun, Lan and Rath, Subhrendu. 2008. Fundamental determinants, opportunistic behavior and signaling mechanism: an integration of earnings management perspectives. International Review of Business Research Papers. 4 (4): pp. 406-420.
    Source Title
    International Review of Business Research Papers
    ISSN
    1832-9543
    School
    School of Economics and Finance
    URI
    http://hdl.handle.net/20.500.11937/21981
    Collection
    • Curtin Research Publications
    Abstract

    The systematic study of earnings management has now developed into a dynamic body of empirical literature. Despite a dynamic body of earnings management research that are well founded in economic theory, there have not been any attempts to take an integrated perspective (Beneish, 2001).This study integrates and well reconciles different research perspectives in the earnings management literature in attempt to provide a theoretical guidance for the future research. We first formulate a conceptual framework for understanding earnings management fundamental determinants based on market imperfection of information asymmetry and agency conflicts. We then highlight the arguments of opportunistic behaviour and signalling mechanism in order to address that earnings management is notnecessarily bad; it could be a device to enhance communication with external parties and improve internal efficiency. Finally, we review different managerial incentives that drive earnings management and we discuss the linkage between efficient contracting, opportunistic behaviour and signalling mechanism.

    Related items

    Showing items related by title, author, creator and subject.

    • Audit Committee Characteristics and Accounting Conservatism
      Sultana, Nigar (2015)
      This study examines the association between four pivotal audit committee characteristics and accounting conservatism. Using a sample of 7,668 Australian firm-year observations from 2004 to 2012, a positive association is ...
    • An investigation of earnings management practices in Australian firms
      Sun, Lan (2009)
      Earnings management is an area in which managers are able to exercise discretion over financial reporting to achieve various objectives. Researchers have been investigating the pervasiveness of earnings management and ...
    • The impact of industry specialist audit firms on pricing of discretionary accruals and earnings management: Australian evidence
      Singh, Harj; Khoo, M. (2012)
      This paper examines the relationship between the capital market pricing of Australian publicly listed firms and earnings management (proxied by discretionary accruals) during a three-year pooled timeframe of 2008 to 2010. ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.