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Do Australian companies manage earnings to meet simple earnings benchmarks?

Citations

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Cited by:

  1. Olivier Vidal, 2010. "Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?," Post-Print hal-00840910, HAL.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. Mark Wilson, 2011. "Earnings Management in Australian Corporations," Australian Accounting Review, CPA Australia, vol. 21(3), pages 205-221, September.
  11. Olivier Vidal, 2010. "What should an unmanaged earnings distribution look like?," Post-Print hal-00840715, HAL.
  12. 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.
  13. 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.
  14. 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.
  15. 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.
  16. Olivier Vidal, 2009. "Les Indicateurs D'Asymétrie Sont-Ils Pertinents Pour Étudier Les Seuils Comptables ?," Post-Print halshs-00458894, HAL.
  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. 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.
  19. 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.
  20. 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.
  21. 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.
  22. 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.
  23. 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.
  24. 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.
  25. 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.
  26. 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.
  27. 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.
  28. 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.
  29. 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.
  30. 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.
  31. Olivier Vidal, 2010. "Quelle devrait-être l'allure des distributions de résultats non manipulés ?," Post-Print hal-00594836, HAL.
  32. 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.
  33. 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.
  34. Rachappa Shette, 2018. "Earnings Management to Avoid Losses: Evidence from India," Working papers 255, Indian Institute of Management Kozhikode.
  35. 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.
  36. 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.
  37. 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.
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