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

Kashmiri, Hawazin

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.author	Kashmiri, Hawazin
dc.date.accessioned	2014-08-14T02:18:36Z
dc.date.available	2014-08-14T02:18:36Z
dc.date.issued	2014
dc.description	Accompanying files available with hard copy in the library	en_US
dc.description.abstract	The 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.uri	http://hdl.handle.net/10179/5602
dc.language.iso	en	en_US
dc.publisher	Massey University	en_US
dc.rights	The Author	en_US
dc.subject	Earnings management	en_US
dc.subject	Accrual basis accounting	en_US
dc.subject	Accountancy	en_US
dc.subject	Research Subject Categories::SOCIAL SCIENCES::Business and economics::Business studies	en_US
dc.title	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	en_US
dc.type	Thesis	en_US
massey.contributor.author	Kashmiri, Hawazin	en_US
thesis.degree.discipline	Accountancy	en_US
thesis.degree.grantor	Massey University	en_US
thesis.degree.level	Masters	en_US
thesis.degree.name	Master of Business Studies (M.B.S.)	en_US