Errors in estimating unexpected accruals in the presence of large changes in net external financing

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dc.contributor.author Shan, Y
dc.contributor.author Taylor, SL
dc.contributor.author Walter, TS
dc.contributor.editor Faff, R
dc.date.accessioned 2010-07-13T08:51:13Z
dc.date.issued 2009-01
dc.identifier.citation 2009 AFAANZ Conference, 2009, pp. 1 - 54
dc.identifier.issn 1328-780X
dc.identifier.other E1UNSUBMIT en_US
dc.identifier.uri http://hdl.handle.net/10453/12718
dc.description.abstract We demonstrate that the articulation among accruals, cash flows and revenues which is typically assumed in tests of earnings management does not hold when large (positive or negative) external financing activities are present. Our study provides evidence that managers normal operating decisions associated with net external financing activities are likely to lead to economically and statistically significant measurement errors in unexpected accruals. This is a serious concern given the frequency with which the partitioning variable used to identify instances of alleged earnings management is correlated with significant movements in net external financing. Simulation tests show that even at modest levels of net external financing changes, rejection frequencies for the null hypothesis of no earnings management rise dramatically
dc.publisher AFAANZ
dc.title Errors in estimating unexpected accruals in the presence of large changes in net external financing
dc.type Conference Proceeding
dc.parent 2009 AFAANZ Conference
dc.journal.number en_US
dc.publocation Australia en_US
dc.identifier.startpage 1 en_US
dc.identifier.endpage 54 en_US
dc.cauo.name BUS.School of Accounting en_US
dc.conference Verified OK en_US
dc.conference Accounting and Finance Association of Australia and New Zealand Conference
dc.for 150303 Corporate Governance and Stakeholder Engagement
dc.personcode 104690
dc.personcode 104692
dc.personcode 106309
dc.percentage 100 en_US
dc.classification.name Corporate Governance and Stakeholder Engagement en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom Accounting and Finance Association of Australia and New Zealand Conference en_US
dc.date.activity 20090705 en_US
dc.date.activity 2009-07-05
dc.location.activity Adelaide, Australia en_US
dc.description.keywords NA en_US
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Business
pubs.organisational-group /University of Technology Sydney/Faculty of Business/Finance
pubs.organisational-group /University of Technology Sydney/Faculty of Business/School of Accounting
pubs.organisational-group /University of Technology Sydney/Strength - Corporate Governance
utslib.copyright.status Open Access
utslib.copyright.date 2015-04-15 12:23:47.074767+10
utslib.collection.history General (ID: 2)


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