Ali, Usman
[VerfasserIn]
;
Noor, Muhammad
[Sonstige Person, Familie und Körperschaft];
Khurshid, Muhammad Kashif
[Sonstige Person, Familie und Körperschaft];
Mahmood, Akhtar
[Sonstige Person, Familie und Körperschaft]
Anmerkungen:
In: European Journal of Business and Management, Vol. 7, No. 28, 2015
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 2, 2015 erstellt
Beschreibung:
The study was conducted to evaluate the impact of firm size on earnings management for the textile sector of Pakistan. For this purpose annual ten years data was obtained from 2004 to 2013 for fifty selected firms from the textile sector of Pakistan. Natural logarithm of total assets was used as the proxy of firm size. On the other hand earning management was the dependent variable of this study. Earnings management was measured through discretionary accruals by using modified Jones model. Descriptive statistics, correlation and panel data analysis was used for capturing the impact of firm size on earnings management. The statistical results of this study revealed that there is positive and significant impact of firm size on earnings management