Influencing factors on earnings management, empirical evidence from listed German and Austrian companies

Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although several measurements for earnings management like abnormal accruals or income smoothing exist, this paper is predominantly using the distribution of net income scaled by total assets (RoA) respectively total sales (RoS) as earnings management measure. These earnings management measures have been selected as they can measure the frequency of earnings management in reality and no estimates are necessary. Findings - In general, analyses show that the distribution in earnings management intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS/US-GAAP), in case of this study no differences of earnings quality was observable. The other two variables yield in mixed results due to the robustness checks, which indeed questions the scaling variables for data-sets including the financial industries.Research limitations/implications - First, according to the chosen measurement parameter no distinct assertion concerning the reasons for execution or non-execution of earnings management can be deduced. Second, the method of earnings management's identification is not dividable and therefore real-, accounting-, legal- and illegal-earnings management cannot be identified. Third, the research results are just partially generalizable concerning representativity (e.g. other countries, non-market listed companies) and taken for granted just for similar data-sets Originality/value - Although prior studies presume a rise in earnings quality, which indicates a decrease in earnings management by the adoption of principle-based accounting standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable through the results. Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Dilger, Thomas [verfasserIn] Graschitz, Sabine [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	October 2015

Übergeordnetes Werk:	Enthalten in: International journal of business and economic sciences applied research - Kavala : [Verlag nicht ermittelbar], 2015, 8(2015), 2 vom: Okt., Seite 69-86
Übergeordnetes Werk:	volume:8 ; year:2015 ; number:2 ; month:10 ; pages:69-86

Links:	Volltext Volltext

Katalog-ID:	848616421

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allfields	10419/144656 hdl (DE-627)848616421 (DE-599)GBV848616421 DE-627 ger DE-627 rda eng M40 M42 M49 jelc Dilger, Thomas verfasserin aut Influencing factors on earnings management, empirical evidence from listed German and Austrian companies Thomas Dilger and Sabine Graschitz October 2015 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although several measurements for earnings management like abnormal accruals or income smoothing exist, this paper is predominantly using the distribution of net income scaled by total assets (RoA) respectively total sales (RoS) as earnings management measure. These earnings management measures have been selected as they can measure the frequency of earnings management in reality and no estimates are necessary. Findings - In general, analyses show that the distribution in earnings management intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS/US-GAAP), in case of this study no differences of earnings quality was observable. The other two variables yield in mixed results due to the robustness checks, which indeed questions the scaling variables for data-sets including the financial industries.Research limitations/implications - First, according to the chosen measurement parameter no distinct assertion concerning the reasons for execution or non-execution of earnings management can be deduced. Second, the method of earnings management's identification is not dividable and therefore real-, accounting-, legal- and illegal-earnings management cannot be identified. Third, the research results are just partially generalizable concerning representativity (e.g. other countries, non-market listed companies) and taken for granted just for similar data-sets Originality/value - Although prior studies presume a rise in earnings quality, which indicates a decrease in earnings management by the adoption of principle-based accounting standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable through the results. Graschitz, Sabine verfasserin aut Enthalten in International journal of business and economic sciences applied research Kavala : [Verlag nicht ermittelbar], 2015 8(2015), 2 vom: Okt., Seite 69-86 Online-Ressource (DE-627)836177622 (DE-600)2836461-2 (DE-576)446141399 2408-0101 nnns volume:8 year:2015 number:2 month:10 pages:69-86 http://hdl.handle.net/10419/144656 Resolving-System Volltext http://ijbesar.teiemt.gr/docs/volume8_issue2/earnings_management.pdf Verlag Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 zbwolc20160319 AR 8 2015 2 10 69-86 26 01 0206 1603930086 x1z 01-03-16 26 00 DE-206 56 Earnings Management 26 00 DE-206 56 Accounting Standards 26 00 DE-206 56 Scaling Variables 26 00 DE-206 56 Earnings Distribution
spelling	10419/144656 hdl (DE-627)848616421 (DE-599)GBV848616421 DE-627 ger DE-627 rda eng M40 M42 M49 jelc Dilger, Thomas verfasserin aut Influencing factors on earnings management, empirical evidence from listed German and Austrian companies Thomas Dilger and Sabine Graschitz October 2015 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although several measurements for earnings management like abnormal accruals or income smoothing exist, this paper is predominantly using the distribution of net income scaled by total assets (RoA) respectively total sales (RoS) as earnings management measure. These earnings management measures have been selected as they can measure the frequency of earnings management in reality and no estimates are necessary. Findings - In general, analyses show that the distribution in earnings management intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS/US-GAAP), in case of this study no differences of earnings quality was observable. The other two variables yield in mixed results due to the robustness checks, which indeed questions the scaling variables for data-sets including the financial industries.Research limitations/implications - First, according to the chosen measurement parameter no distinct assertion concerning the reasons for execution or non-execution of earnings management can be deduced. Second, the method of earnings management's identification is not dividable and therefore real-, accounting-, legal- and illegal-earnings management cannot be identified. Third, the research results are just partially generalizable concerning representativity (e.g. other countries, non-market listed companies) and taken for granted just for similar data-sets Originality/value - Although prior studies presume a rise in earnings quality, which indicates a decrease in earnings management by the adoption of principle-based accounting standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable through the results. Graschitz, Sabine verfasserin aut Enthalten in International journal of business and economic sciences applied research Kavala : [Verlag nicht ermittelbar], 2015 8(2015), 2 vom: Okt., Seite 69-86 Online-Ressource (DE-627)836177622 (DE-600)2836461-2 (DE-576)446141399 2408-0101 nnns volume:8 year:2015 number:2 month:10 pages:69-86 http://hdl.handle.net/10419/144656 Resolving-System Volltext http://ijbesar.teiemt.gr/docs/volume8_issue2/earnings_management.pdf Verlag Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 zbwolc20160319 AR 8 2015 2 10 69-86 26 01 0206 1603930086 x1z 01-03-16 26 00 DE-206 56 Earnings Management 26 00 DE-206 56 Accounting Standards 26 00 DE-206 56 Scaling Variables 26 00 DE-206 56 Earnings Distribution
allfields_unstemmed	10419/144656 hdl (DE-627)848616421 (DE-599)GBV848616421 DE-627 ger DE-627 rda eng M40 M42 M49 jelc Dilger, Thomas verfasserin aut Influencing factors on earnings management, empirical evidence from listed German and Austrian companies Thomas Dilger and Sabine Graschitz October 2015 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although several measurements for earnings management like abnormal accruals or income smoothing exist, this paper is predominantly using the distribution of net income scaled by total assets (RoA) respectively total sales (RoS) as earnings management measure. These earnings management measures have been selected as they can measure the frequency of earnings management in reality and no estimates are necessary. Findings - In general, analyses show that the distribution in earnings management intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS/US-GAAP), in case of this study no differences of earnings quality was observable. The other two variables yield in mixed results due to the robustness checks, which indeed questions the scaling variables for data-sets including the financial industries.Research limitations/implications - First, according to the chosen measurement parameter no distinct assertion concerning the reasons for execution or non-execution of earnings management can be deduced. Second, the method of earnings management's identification is not dividable and therefore real-, accounting-, legal- and illegal-earnings management cannot be identified. Third, the research results are just partially generalizable concerning representativity (e.g. other countries, non-market listed companies) and taken for granted just for similar data-sets Originality/value - Although prior studies presume a rise in earnings quality, which indicates a decrease in earnings management by the adoption of principle-based accounting standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable through the results. Graschitz, Sabine verfasserin aut Enthalten in International journal of business and economic sciences applied research Kavala : [Verlag nicht ermittelbar], 2015 8(2015), 2 vom: Okt., Seite 69-86 Online-Ressource (DE-627)836177622 (DE-600)2836461-2 (DE-576)446141399 2408-0101 nnns volume:8 year:2015 number:2 month:10 pages:69-86 http://hdl.handle.net/10419/144656 Resolving-System Volltext http://ijbesar.teiemt.gr/docs/volume8_issue2/earnings_management.pdf Verlag Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 zbwolc20160319 AR 8 2015 2 10 69-86 26 01 0206 1603930086 x1z 01-03-16 26 00 DE-206 56 Earnings Management 26 00 DE-206 56 Accounting Standards 26 00 DE-206 56 Scaling Variables 26 00 DE-206 56 Earnings Distribution
allfieldsGer	10419/144656 hdl (DE-627)848616421 (DE-599)GBV848616421 DE-627 ger DE-627 rda eng M40 M42 M49 jelc Dilger, Thomas verfasserin aut Influencing factors on earnings management, empirical evidence from listed German and Austrian companies Thomas Dilger and Sabine Graschitz October 2015 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although several measurements for earnings management like abnormal accruals or income smoothing exist, this paper is predominantly using the distribution of net income scaled by total assets (RoA) respectively total sales (RoS) as earnings management measure. These earnings management measures have been selected as they can measure the frequency of earnings management in reality and no estimates are necessary. Findings - In general, analyses show that the distribution in earnings management intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS/US-GAAP), in case of this study no differences of earnings quality was observable. The other two variables yield in mixed results due to the robustness checks, which indeed questions the scaling variables for data-sets including the financial industries.Research limitations/implications - First, according to the chosen measurement parameter no distinct assertion concerning the reasons for execution or non-execution of earnings management can be deduced. Second, the method of earnings management's identification is not dividable and therefore real-, accounting-, legal- and illegal-earnings management cannot be identified. Third, the research results are just partially generalizable concerning representativity (e.g. other countries, non-market listed companies) and taken for granted just for similar data-sets Originality/value - Although prior studies presume a rise in earnings quality, which indicates a decrease in earnings management by the adoption of principle-based accounting standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable through the results. Graschitz, Sabine verfasserin aut Enthalten in International journal of business and economic sciences applied research Kavala : [Verlag nicht ermittelbar], 2015 8(2015), 2 vom: Okt., Seite 69-86 Online-Ressource (DE-627)836177622 (DE-600)2836461-2 (DE-576)446141399 2408-0101 nnns volume:8 year:2015 number:2 month:10 pages:69-86 http://hdl.handle.net/10419/144656 Resolving-System Volltext http://ijbesar.teiemt.gr/docs/volume8_issue2/earnings_management.pdf Verlag Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 zbwolc20160319 AR 8 2015 2 10 69-86 26 01 0206 1603930086 x1z 01-03-16 26 00 DE-206 56 Earnings Management 26 00 DE-206 56 Accounting Standards 26 00 DE-206 56 Scaling Variables 26 00 DE-206 56 Earnings Distribution
allfieldsSound	10419/144656 hdl (DE-627)848616421 (DE-599)GBV848616421 DE-627 ger DE-627 rda eng M40 M42 M49 jelc Dilger, Thomas verfasserin aut Influencing factors on earnings management, empirical evidence from listed German and Austrian companies Thomas Dilger and Sabine Graschitz October 2015 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although several measurements for earnings management like abnormal accruals or income smoothing exist, this paper is predominantly using the distribution of net income scaled by total assets (RoA) respectively total sales (RoS) as earnings management measure. These earnings management measures have been selected as they can measure the frequency of earnings management in reality and no estimates are necessary. Findings - In general, analyses show that the distribution in earnings management intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS/US-GAAP), in case of this study no differences of earnings quality was observable. The other two variables yield in mixed results due to the robustness checks, which indeed questions the scaling variables for data-sets including the financial industries.Research limitations/implications - First, according to the chosen measurement parameter no distinct assertion concerning the reasons for execution or non-execution of earnings management can be deduced. Second, the method of earnings management's identification is not dividable and therefore real-, accounting-, legal- and illegal-earnings management cannot be identified. Third, the research results are just partially generalizable concerning representativity (e.g. other countries, non-market listed companies) and taken for granted just for similar data-sets Originality/value - Although prior studies presume a rise in earnings quality, which indicates a decrease in earnings management by the adoption of principle-based accounting standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable through the results. Graschitz, Sabine verfasserin aut Enthalten in International journal of business and economic sciences applied research Kavala : [Verlag nicht ermittelbar], 2015 8(2015), 2 vom: Okt., Seite 69-86 Online-Ressource (DE-627)836177622 (DE-600)2836461-2 (DE-576)446141399 2408-0101 nnns volume:8 year:2015 number:2 month:10 pages:69-86 http://hdl.handle.net/10419/144656 Resolving-System Volltext http://ijbesar.teiemt.gr/docs/volume8_issue2/earnings_management.pdf Verlag Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 zbwolc20160319 AR 8 2015 2 10 69-86 26 01 0206 1603930086 x1z 01-03-16 26 00 DE-206 56 Earnings Management 26 00 DE-206 56 Accounting Standards 26 00 DE-206 56 Scaling Variables 26 00 DE-206 56 Earnings Distribution
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source	Enthalten in International journal of business and economic sciences applied research 8(2015), 2 vom: Okt., Seite 69-86 volume:8 year:2015 number:2 month:10 pages:69-86
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author	Dilger, Thomas
spellingShingle	Dilger, Thomas jelc M40 26 Earnings Management 26 Accounting Standards 26 Scaling Variables 26 Earnings Distribution Influencing factors on earnings management, empirical evidence from listed German and Austrian companies
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topic_title	M40 M42 M49 jelc 26 00 DE-206 56 Earnings Management 26 00 DE-206 56 Accounting Standards 26 00 DE-206 56 Scaling Variables 26 00 DE-206 56 Earnings Distribution Influencing factors on earnings management, empirical evidence from listed German and Austrian companies Thomas Dilger and Sabine Graschitz
topic	jelc M40 26 Earnings Management 26 Accounting Standards 26 Scaling Variables 26 Earnings Distribution
topic_unstemmed	jelc M40 26 Earnings Management 26 Accounting Standards 26 Scaling Variables 26 Earnings Distribution
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title_full	Influencing factors on earnings management, empirical evidence from listed German and Austrian companies Thomas Dilger and Sabine Graschitz
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title_sort	influencing factors on earnings management, empirical evidence from listed german and austrian companies
title_auth	Influencing factors on earnings management, empirical evidence from listed German and Austrian companies
abstract	Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although several measurements for earnings management like abnormal accruals or income smoothing exist, this paper is predominantly using the distribution of net income scaled by total assets (RoA) respectively total sales (RoS) as earnings management measure. These earnings management measures have been selected as they can measure the frequency of earnings management in reality and no estimates are necessary. Findings - In general, analyses show that the distribution in earnings management intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS/US-GAAP), in case of this study no differences of earnings quality was observable. The other two variables yield in mixed results due to the robustness checks, which indeed questions the scaling variables for data-sets including the financial industries.Research limitations/implications - First, according to the chosen measurement parameter no distinct assertion concerning the reasons for execution or non-execution of earnings management can be deduced. Second, the method of earnings management's identification is not dividable and therefore real-, accounting-, legal- and illegal-earnings management cannot be identified. Third, the research results are just partially generalizable concerning representativity (e.g. other countries, non-market listed companies) and taken for granted just for similar data-sets Originality/value - Although prior studies presume a rise in earnings quality, which indicates a decrease in earnings management by the adoption of principle-based accounting standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable through the results.
abstractGer	Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although several measurements for earnings management like abnormal accruals or income smoothing exist, this paper is predominantly using the distribution of net income scaled by total assets (RoA) respectively total sales (RoS) as earnings management measure. These earnings management measures have been selected as they can measure the frequency of earnings management in reality and no estimates are necessary. Findings - In general, analyses show that the distribution in earnings management intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS/US-GAAP), in case of this study no differences of earnings quality was observable. The other two variables yield in mixed results due to the robustness checks, which indeed questions the scaling variables for data-sets including the financial industries.Research limitations/implications - First, according to the chosen measurement parameter no distinct assertion concerning the reasons for execution or non-execution of earnings management can be deduced. Second, the method of earnings management's identification is not dividable and therefore real-, accounting-, legal- and illegal-earnings management cannot be identified. Third, the research results are just partially generalizable concerning representativity (e.g. other countries, non-market listed companies) and taken for granted just for similar data-sets Originality/value - Although prior studies presume a rise in earnings quality, which indicates a decrease in earnings management by the adoption of principle-based accounting standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable through the results.
abstract_unstemmed	Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although several measurements for earnings management like abnormal accruals or income smoothing exist, this paper is predominantly using the distribution of net income scaled by total assets (RoA) respectively total sales (RoS) as earnings management measure. These earnings management measures have been selected as they can measure the frequency of earnings management in reality and no estimates are necessary. Findings - In general, analyses show that the distribution in earnings management intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS/US-GAAP), in case of this study no differences of earnings quality was observable. The other two variables yield in mixed results due to the robustness checks, which indeed questions the scaling variables for data-sets including the financial industries.Research limitations/implications - First, according to the chosen measurement parameter no distinct assertion concerning the reasons for execution or non-execution of earnings management can be deduced. Second, the method of earnings management's identification is not dividable and therefore real-, accounting-, legal- and illegal-earnings management cannot be identified. Third, the research results are just partially generalizable concerning representativity (e.g. other countries, non-market listed companies) and taken for granted just for similar data-sets Originality/value - Although prior studies presume a rise in earnings quality, which indicates a decrease in earnings management by the adoption of principle-based accounting standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable through the results.
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title_short	Influencing factors on earnings management, empirical evidence from listed German and Austrian companies
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Influencing factors on earnings management, empirical evidence from listed German and Austrian companies

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