Does earnings management affect earnings persistence? / Matthew Ashley Whyte.

Whyte, Matthew Ashley. (2005). Does earnings management affect earnings persistence? / Matthew Ashley Whyte. Honours Thesis, School of Business, The University of Queensland.

       
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Author Whyte, Matthew Ashley.
Thesis Title Does earnings management affect earnings persistence? / Matthew Ashley Whyte.
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 2005
Thesis type Honours Thesis
Total pages 94
Language eng
Subjects 14 Economics
15 Commerce, Management, Tourism and Services
Formatted abstract This study examines the reliability of reported earnings in Australian ASX listed companies for the years 2002, 2003 and 2004 by looking at a specific indicator of earnings management, the Book-Tax Difference. This study proposes that earnings persistence is influenced by the magnitude of the Book-Tax Difference present within firms. After controlling for other possible sources for the Book-Tax Difference, this study finds that firms with a Large Book-Tax Difference exhibit less persistent earnings and accruals relative to firms with a Small Book-Tax Difference. The firms with a Large Book-Tax difference are then sub divided into those with Large Positive Book-Tax Differences and those with Large Negative Book-Tax Differences. The results show that firms with a Large Positive Book-Tax Difference exhibit less persistent earnings and accruals relative to firms with a Small Book-Tax Difference, but those firms with a Large Negative Book-Tax Difference do not. The results for the Large Negative Book-Tax Difference firms are inconsistent with prior literature, and hence, possible explanations are proposed.

 
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Created: Wed, 17 Nov 2010, 16:49:47 EST by Mr Kevin Liang on behalf of The University of Queensland Library