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dc.contributor.authorLi, Weien
dc.date.accessioned2010-07-16T01:16:48Z
dc.date.issued2007en
dc.identifier.urihttps://hdl.handle.net/10182/2261
dc.description.abstractThis study provides evidence that New Zealand companies' managers manage reported earnings to avoid losses and decreases in earnings. Discontinuities in the distribution of reported earnings around zero may indicate earnings management. In a pooled, cross-sectional distribution of earnings and changes in earnings, evidence shows unusually low frequencies of small losses and small decreases in earnings and significantly high frequencies of small positive income and small increase in earnings. The exploratory test of distribution of cash flow from operations and changes in cash flow from operations shows that there is no obvious discontinuity around zero. The results of additional analysis indicate that firms in the 'just meet or beat benchmark' group are relatively larger than the firms within the 'just miss' group. In addition, companies in the 'just meet or beat benchmark' group have much more debts (both long term debt and short term debt) than those in the 'just miss' group.en
dc.format.extent1-74en
dc.language.isoenen
dc.publisherLincoln Universityen
dc.subjectearnings managementen
dc.subjectearnings benchmarksen
dc.subjectdistribution of reported earningsen
dc.subjectearnings decreasesen
dc.subjectlossesen
dc.subjectfinancial statementsen
dc.subjectfinancial reportingen
dc.titleEarnings management and benchmark beating in New Zealand companiesen
dc.typeThesis
thesis.degree.grantorLincoln Universityen
thesis.degree.levelMastersen
thesis.degree.nameMaster of Commerce and Managementen
lu.contributor.unitLincoln Universityen
lu.contributor.unitFaculty of Agribusiness and Commerceen
lu.contributor.unit/LU/Faculty of Agribusiness and Commerce/ACCTen
dc.rights.accessRightsDigital thesis can be viewed by current staff and students of Lincoln University only. Print copy available for reading in Lincoln University Library. en
pubs.organisational-group/LU
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce/ACCT
pubs.publication-statusPublisheden
dc.publisher.placeChristchurchen


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