Testing accruals based earnings management models in an international context : a thesis presented in partial fulfilment of the requirements for the degree of Master of Business Studies in Accountancy at Massey University, Albany, New Zealand

dc.contributor.authorKashmiri, Hawazin
dc.date.accessioned2014-08-14T02:18:36Z
dc.date.available2014-08-14T02:18:36Z
dc.date.issued2014
dc.descriptionAccompanying files available with hard copy in the libraryen_US
dc.description.abstractThe main purpose of this thesis is to extend the study by Dechow, Hutton, Kim and Sloan (2012) in two ways: firstly by comparing the specification and power of the McNichols (2002) model with a newer model, Dunmore (2013). Secondly, the Dechow et al. (2012) study is extended into an international context using data from China, Japan and the United Kingdom to examine the specification and power of the models as a result of institutional factors. Data was collected for the years 1993 to 2012 and comprises a total of 13,238 firm years from China, 44,005 firm years from Japan and 7,782 firm years from the United Kingdom. The study finds that both the McNichols (2002) and the Dunmore (2013) models are well specified and the test power is improved by the incorporation of reversals. However, the study also finds that the McNichols (2002) model outperforms the Dunmore (2013) model. Finally, the results are quite different for each country, but not in the way that is predicted by the institutional factors.en_US
dc.identifier.urihttp://hdl.handle.net/10179/5602
dc.language.isoenen_US
dc.publisherMassey Universityen_US
dc.rightsThe Authoren_US
dc.subjectEarnings managementen_US
dc.subjectAccrual basis accountingen_US
dc.subjectAccountancyen_US
dc.subjectResearch Subject Categories::SOCIAL SCIENCES::Business and economics::Business studiesen_US
dc.titleTesting accruals based earnings management models in an international context : a thesis presented in partial fulfilment of the requirements for the degree of Master of Business Studies in Accountancy at Massey University, Albany, New Zealanden_US
dc.typeThesisen_US
massey.contributor.authorKashmiri, Hawazinen_US
thesis.degree.disciplineAccountancyen_US
thesis.degree.grantorMassey Universityen_US
thesis.degree.levelMastersen_US
thesis.degree.nameMaster of Business Studies (M.B.S.)en_US
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