This thesis conducts multiple approaches to identify earnings management within the Australian market. Companies with small positive earnings and positive earnings changes, referred to as benchmark beaters are assumed to be managing their earnings. Versions of the Dechow and Dichev (2002) model, Jones accrual quality model (1991, 1995) and earnings persistence measures are applied to identify whether companies with small positive earnings and small positive earnings changes manage their earnings.
Year Manuscript Completed
Business Administration, Management (0454)
Corporate governance -- Corporate profits Australia -- Corporations Finance -- Corporations Accounting.
Primary Language of Manuscript
Recommended CitationRichard Kent (January 2013) Propensity of Australian Firms to Manage their Earnings Around Recognised Benchmarks, MPhil, ePublications@bond, School of Business.
01Front.pdf (41 kB)