Earnings Management Behavior: A Study on the Cement Industry of Bangladesh
This study has been done with the aim to identify whether there is any earnings management in the financial information of the cement industry in Bangladesh. Data have been composed from the annual reports of listed cement companies in Bangladesh covering the period of five years from 2009 to 2013....
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Mashhad: Behzad Hassannezhad Kashani
2015-04-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_115478_b4f661929b1859a51bd149d988b2c9c7.pdf |
| _version_ | 1797690339448848384 |
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| author | Helaluddin Ahmed Md. Azim |
| author_facet | Helaluddin Ahmed Md. Azim |
| author_sort | Helaluddin Ahmed |
| collection | DOAJ |
| description | This study has been done with the aim to identify whether there is any earnings management in the financial information of the cement industry in Bangladesh. Data have been composed from the annual reports of listed cement companies in Bangladesh covering the period of five years from 2009 to 2013. A comparative time series analysis has been done along with the help of Beniesh Model. The study reveals that some companies involved with the earnings manipulation because there are signs of highly volatile revenue and operating profit. Since the scope of this study is to find out whether there any earnings management exists, an enormous scope for further researches are possible in this area to find out the factors influencing to earnings manipulation in the cement industry in Bangladesh. |
| first_indexed | 2024-03-12T01:58:10Z |
| format | Article |
| id | doaj.art-62024ef2c87341dc94978b28aadb7cd9 |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:58:10Z |
| publishDate | 2015-04-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-62024ef2c87341dc94978b28aadb7cd92023-09-07T21:58:34ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262015-04-0124265276115478Earnings Management Behavior: A Study on the Cement Industry of BangladeshHelaluddin Ahmed0Md. Azim1Senior Lecturer, Department of Business Administration, World University of Bangladesh, Dhaka, BangladeshLecturer, Department of Business Administration, World University of BangladeshThis study has been done with the aim to identify whether there is any earnings management in the financial information of the cement industry in Bangladesh. Data have been composed from the annual reports of listed cement companies in Bangladesh covering the period of five years from 2009 to 2013. A comparative time series analysis has been done along with the help of Beniesh Model. The study reveals that some companies involved with the earnings manipulation because there are signs of highly volatile revenue and operating profit. Since the scope of this study is to find out whether there any earnings management exists, an enormous scope for further researches are possible in this area to find out the factors influencing to earnings manipulation in the cement industry in Bangladesh.https://www.ijmae.com/article_115478_b4f661929b1859a51bd149d988b2c9c7.pdfearnings managementbeniesh modelreasons of earnings managementcement industry of bangladesh |
| spellingShingle | Helaluddin Ahmed Md. Azim Earnings Management Behavior: A Study on the Cement Industry of Bangladesh International Journal of Management, Accounting and Economics earnings management beniesh model reasons of earnings management cement industry of bangladesh |
| title | Earnings Management Behavior: A Study on the Cement Industry of Bangladesh |
| title_full | Earnings Management Behavior: A Study on the Cement Industry of Bangladesh |
| title_fullStr | Earnings Management Behavior: A Study on the Cement Industry of Bangladesh |
| title_full_unstemmed | Earnings Management Behavior: A Study on the Cement Industry of Bangladesh |
| title_short | Earnings Management Behavior: A Study on the Cement Industry of Bangladesh |
| title_sort | earnings management behavior a study on the cement industry of bangladesh |
| topic | earnings management beniesh model reasons of earnings management cement industry of bangladesh |
| url | https://www.ijmae.com/article_115478_b4f661929b1859a51bd149d988b2c9c7.pdf |
| work_keys_str_mv | AT helaluddinahmed earningsmanagementbehaviorastudyonthecementindustryofbangladesh AT mdazim earningsmanagementbehaviorastudyonthecementindustryofbangladesh |