Earnings Management in Australian Corporations
This article surveys the literature examining the earnings management behaviour of Australian corporations. While numerous motivations for earnings management are proposed in this literature, current period CEO turnover is the only phenomenon for which there is consistent empirical support. A number of studies report discontinuities in the distribution of earnings around benchmarks such as the zero profit level. However, there is no evidence that these discontinuities are associated with...[Show more]
|Collections||ANU Research Publications|
|Source:||Australian Accounting Review|
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