期刊名称：International Journal of Industrial Distribution and Business
印刷版ISSN：2233-4165
电子版ISSN：2233-5382
出版年度：2013
卷号：4
期号：1
页码：15-21
DOI：10.13106/jidb.2013.vol4.no1.15
语种：English
出版社：Korea Distribution Science Association
摘要：Purpose - Our goal was to determine whether there is arelationship between actual profits’ deviation from the profits expectedin earnings per share’s adjustment announcements and the degree ofapparent earnings management in annual financial statements.Research designs,data and methodology - The samples consisted of133 companies from ten industries.The companies were selectedamong those listed in the stock exchange,and their data wereexamined covering the two-year period from 2008 to 2010.Testswere conducted using a regression model and SPSS statisticalsoftware.Results - The findings indicate the following.There is nosignificantly positive relationship among the last earnings per share’sadjustment forecast,the first earnings forecast per share,and earningsmanagement.Moreover,the amount of the latest earnings per share’sadjustment forecast relative to its first forecast is not associated withthe companies’ discretionary accruals items.Finally,the hypothesisthat a relationship exists between companies’latest adjustments of theirearnings per share and earnings management was tested the resultsindicate that there is no such relationship.Conclusion - The study’s results suggest that the amount ofearnings per share’s adjustment is not a motivation for earnings management.
关键词：Earnings Per Share;Earnings Per Share’s Positive Adjustment;Earnings Per Share’s Negative Adjustment;Earnings Management.
