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An empirical study of unethical earnings management behaviors in Gulf Corporation Council (GCC) listed firms

Author

Listed:
  • Badih Kazma

    (SKEMA Business School - SKEMA Business School, BSI - Business Science Institute)

  • Marc Valax

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur)

Abstract

We present an empirical rationale and supporting study revealing how executives, especially in Gulf Corporate Council (GCC) listed companies, resort to unethical earnings management practices in times of financial loss and financial distress. Employing a quantitative approach, this study analyzes 120 listed companies using the Modified Jones (1995) Model to estimate earnings management as a dependent variable. Regression analysis is employed to explore the impact of independent variables. Our findings conclude that executives across six GCC countries engage in earnings management through both positive and negative discretionary accruals. Notably, the results reveal that factors such as consolidation, financial distress and performance significantly influence earnings management practices.

Suggested Citation

  • Badih Kazma & Marc Valax, 2024. "An empirical study of unethical earnings management behaviors in Gulf Corporation Council (GCC) listed firms," Post-Print halshs-04784904, HAL.
    • Handle: RePEc:hal:journl:halshs-04784904
    DOI: 10.59876/a-eckf-1hw9
    as

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