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Do Australian companies manage earnings to meet simple earnings benchmarks?

Citations

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Cited by:

  1. Habib, Ahsan & Hossain, Mahmud, 2008. "Do managers manage earnings to ‘just meet or beat’ analyst forecasts?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 79-91.
  2. Jeff Coulton & Sarah Taylor & Stephen Taylor, 2005. "Is ‘benchmark beating’ by Australian firms evidence of earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(4), pages 553-576, December.
  3. Anis Ben Amar & Mohamed Chabchoub, 2016. "Audit Quality and Earnings Management to Avoid Losses and Earnings Decreases: The French Case," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(4), pages 20-27, October.
  4. Norman Mohd Saleh & Takiah Mohd Iskandar & Mohd Mohid Rahmat, 2007. "Audit committee characteristics and earnings management: evidence from Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 147-163, April.
  5. Olivier Vidal, 2009. "Les Indicateurs D'Asymétrie Sont-Ils Pertinents Pour Étudier Les Seuils Comptables ?," Post-Print halshs-00458894, HAL.
  6. Waqas Bin Khidmat & Man Wang & Sadia Awan, 2018. "Corporate governance, earnings management and the value-relevance of accounting information: Evidence from Pakistan," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., vol. 5(03), pages 1-31, September.
  7. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
  8. Bruce K. Bennett & Michael E. Bradbury, 2010. "An analysis of the reasons for the asymmetries surrounding earnings benchmarks," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(3), pages 529-554, September.
  9. Olivier Vidal, 2010. "Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?," Post-Print hal-00840910, HAL.
  10. Aerts, Walter & Campenhout, Geert Van & Caneghem, Tom Van, 2008. "Clustering in dividends: Do managers rely on cognitive reference points?," Journal of Economic Psychology, Elsevier, vol. 29(3), pages 276-284, June.
  11. Clive Gaunt & Steven Cahan, 2014. "Accounting and Finance: authorship and citation trends," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 441-465, June.
  12. Jenny Goodwin‐Stewart & Pamela Kent, 2006. "Relation between external audit fees, audit committee characteristics and internal audit," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 387-404, September.
  13. Sarowar Hossain & Jenny Jing Wang, 2023. "Abnormal audit fees and audit quality: Australian evidence," Australian Journal of Management, Australian School of Business, vol. 48(3), pages 596-624, August.
  14. Mark Wilson, 2011. "Earnings Management in Australian Corporations," Australian Accounting Review, CPA Australia, vol. 21(3), pages 205-221, September.
  15. Richard Kent & James Routledge & Karen McPherson, 2017. "Use of benchmarks in predicting earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 239-260, March.
  16. Nooraisah Katmon & Omar Al Farooque, 2017. "Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies," Journal of Business Ethics, Springer, vol. 142(2), pages 345-367, May.
  17. Holger Daske & Günther Gebhardt & Stuart McLeay, 2006. "The distribution of earnings relative to targets in the European Union," Accounting and Business Research, Taylor & Francis Journals, vol. 36(3), pages 137-167.
  18. Nguyen, Hoa & Faff, Robert, 2006. "Foreign debt and financial hedging: Evidence from Australia," International Review of Economics & Finance, Elsevier, vol. 15(2), pages 184-201.
  19. Kathleen Herbohn, 2006. "Accounting for SGARAs: A Stocktake of Accounting Practice Before Compliance With AASB 141 Agriculture," Australian Accounting Review, CPA Australia, vol. 16(39), pages 62-76, July.
  20. Cindy Durtschi & Peter Easton, 2005. "Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto," Journal of Accounting Research, Wiley Blackwell, vol. 43(4), pages 557-592, September.
  21. Wei Jiang & Meiting Lu & Yaowen Shan & Tingting Zhu, 2016. "Evidence of Avoiding Working Capital Deficits in Australia," Australian Accounting Review, CPA Australia, vol. 26(1), pages 107-118, March.
  22. Kerrie Woodhouse & Paul Mather & Dinithi Ranasinghe & Tom Smith, 2017. "Externally reported performance measures and benchmarks in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 879-905, September.
  23. Kasipillai, Jeyapalan & Mahenthiran, Sakthi, 2013. "Deferred taxes, earnings management, and corporate governance: Malaysian evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 1-18.
  24. Kamran Ahmed & John Goodwin, 2007. "An empirical investigation of earnings restatements by Australian firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(1), pages 1-22, March.
  25. Cindy Durtschi & Peter Easton, 2009. "Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1249-1281, December.
  26. Kathleen Herbohn & Vanitha Ragunathan, 2008. "Auditor reporting and earnings management: some additional evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 575-601, December.
  27. Stavros Degiannakis & George Giannopoulos & Salma Ibrahim & Ivana Rozic, 2019. "Earnings management to avoid losses and earnings declines in Croatia," International Journal of Computational Economics and Econometrics, Inderscience Enterprises Ltd, vol. 9(3), pages 219-238.
  28. Alexis Ngantchou & Narcisse Elle, 2018. "La manipulation des chiffres comptables en contexte africain : la pertinence de l’hypothèse des « coûts politiques »," Post-Print hal-01908008, HAL.
  29. Fabian, Jette, 2022. "Auswirkungen der internen Revision auf die Qualität der Rechnungslegung – Eine kritische Analyse [Effects of Internal Auditing on the Quality of Financial Reporting – A Critical Analysis]," Junior Management Science (JUMS), Junior Management Science e. V., vol. 7(5), pages 1242-1269.
  30. Olivier Vidal, 2009. "Are asymmetry measures relevant to analyze accounting thresholds? [Les Indicateurs D'Asymétrie Sont- Ils Pertinents Pour Étudier Les Seuils Comptables ?]," Post-Print hal-02104099, HAL.
  31. Alzoubi, Ebraheem Saleem Salem, 2018. "Audit quality, debt financing, and earnings management: Evidence from Jordan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 69-84.
  32. Rachappa Shette, 2018. "Earnings Management to Avoid Losses: Evidence from India," Working papers 255, Indian Institute of Management Kozhikode.
  33. Hany Kamel, 2010. "Assessing the perceptions of the quality of reported earnings in Egypt," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 32-52, February.
  34. Olivier Vidal, 2010. "What should an unmanaged earnings distribution look like?," Post-Print hal-00840715, HAL.
  35. Mariela Carvajal & Jeffrey J. Coulton & Andrew B. Jackson & Tom Smith, 2017. "Earnings benchmark hierarchy," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 87-111, March.
  36. Olivier Vidal, 2010. "Quelle devrait-être l'allure des distributions de résultats non manipulés ?," Post-Print hal-00594836, HAL.
  37. Alexandra Fernandes & António Cerqueira & Elísio Brandão, 2017. "Tax and financial reporting aggressiveness: evidence from Europe," FEP Working Papers 597, Universidade do Porto, Faculdade de Economia do Porto.
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