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A comparison of earnings management patterns between private listed companies and state owned enterprises (SOE's): evidence from an emerging market

Patel, Arvind and Prasad, Pranil and Naidu, Dharmendra (2009) A comparison of earnings management patterns between private listed companies and state owned enterprises (SOE's): evidence from an emerging market. The ICFAI University Journal of Audit Practice, 6 (2). pp. 27-34. ISSN 0972-5091

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Abstract

This paper explores the Earnings Management (EM) patterns in public companies and State Owned Enterprises (SOEs) in Fiji. The modified Jones model is used to measure the magnitude and direction of EM in the listed companies and the SOEs. Results indicate that SOEs practice higher negative earnings management while the private entities practice higher positive earnings management.

Item Type: Journal Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Business and Economics (FBE) > School of Accounting and Finance
Depositing User: Ms Neha Harakh
Date Deposited: 23 Nov 2009 11:51
Last Modified: 23 Jul 2012 16:53
URI: http://repository.usp.ac.fj/id/eprint/1223
UNSPECIFIED

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