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: | 22 Nov 2009 23:51 |
| Last Modified: | 23 Jul 2012 04:53 |
| URI: | https://repository.usp.ac.fj/id/eprint/1223 |
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