Possible Instances of Earnings Management in SOEs--Case of Fiji Electricity Authority

摘要：

　　Earnings management practices lead to inferior quality of financial reporting as they make true performance of the business ambiguous.Developed and developing counties face the possible instances of earnings management despite of the huge availability of regulations and accounting standards governing the entities.We analyse the possible instances of earnings management in one of the State owned Enterprises namely Fiji Electricity Authority over the period of 2000-2015.Results suggest Fiji Electricity Authority practices earnings management through amortization and depreciation,capitalisation and misclassification of government grants.The results are due to the professional judgment of the entities management and also through the flexibility in the accounting standards followed by SOEs.The number of economic incentives is basically derived from the agency relationship to misreport the outcome of financial figures.

关键词： earnings management state-owned entities incentives agency theory

作者: Devi Swastika hang Min Nan Xiaoli Liu Wenjun

作者单位: School of Management,Dalian University of Technology,Dalian,China,116024 HUAMEI Academy at Dalian American International School,116650

会议类型: 国际会议

会议名称: The 10th (2018)International Conference on Financial Risk and Corporate Finance Management(第十届(2018)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 220-231

在线出版日期: 2018-07-06（万方平台首次上网日期，不代表论文的发表时间）