A Study on the Investigation of Earnings Manipulation in the Form of Accruals Earnings Management (AEM): Evidence from Bangladeshi Firms

This research investigates the behavior of the managers of the Bangladeshi firms in applying Earnings manipulation through the technique of Accruals Earnings Management (AEM). This study examines whether the firm managers of Bangladesh involve themselves in earnings manipulation in the form of accruals earnings management that whether they beat of meat the earnings benchmarks in the context of Return on Assets, Changes in Return on Assets, Earnings per Shares and Changes in Earnings per Shares. The modified Cross Sectional Jones (۱۹۹۱) model has been applied to estimate the proxy for accruals earnings management (Abnormal Accruals) by using a ۱۶۵۲ firm-years observations of ۱۶۸ companies of ۱۰ industries (excluding Banking Industry, Financial Institutions, Insurance Industries and Telecommunication industries) over the ۱۵ years from ۲۰۰۲ to ۲۰۱۶. Managers of other variables of accruals earnings management activities, this research reports that there is no evidence of earnings manipulation in the form of accruals earnings management from the evidence from Bangladeshi firms.

کلیدواژه ها:

Earnings Management ، Accruals Earnings Management ، Abnormal Accruals ، Capital Market