Discretionary Accruals-Earnings Management Across Industries: Implications for Financial Reporting Quality

  • سال انتشار: 1402
  • محل انتشار: نشریه بین المللی مدیریت ، حسابداری و اقتصاد، دوره: 10، شماره: 12
  • کد COI اختصاصی: JR_IJMAE-10-12_003
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 172
دانلود فایل این مقاله

نویسندگان

Thakoor Geerawo

Department of Accounting, Finance and Economics, University of Technology, Pointe-aux-Sables, Port Louis, Mauritius

چکیده

This study explores the variations in discretionary accruals’ specific earnings management practices across different industries and their implications for financial reporting quality. Discretionary accruals are part of earnings management which affect the quality of financial reporting. These can distort financial statements and mislead stakeholders.  Understanding how these practices differ among industries provides valuable insights for regulators, investors, and financial analysts.  Yet, literature is overly scarce on specific industries which are most affected by discretionary accruals.  Delving into information from a robust principles-based economy adopting IFRS, this paper addresses a research gap with a dataset spanning multiple industries over a multi-year period from ۲۰۱۳ to ۲۰۲۲. The Dechow, Kasznik, and Kothari models are employed to assess the extent of discretionary accruals within each industry. Based on winsorized mean and standard deviation, the industries which appeared most in the list of signed and absolute discretionary accruals were Energy and Financials followed closely by the Technology industry.  Additionally, applying panel data regressions with multiple fixed effects, the size of a firm, equity ratio, asset turnover, and past profitability were significant in the models which influence discretionary accruals whereas the impact of liquidity was not statistically significant.

کلیدواژه ها

Discretionary accruals, Financial Reporting Quality, Fixed Effects Regressions, Industry differences, Non-parametric tests

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.