Dear respected fellow researchers,
I am trying to find some research ideas in the areas of earnings quality and earnings management in Asia. It seems that the majority of research papers in accounting focus on earnings management in developed nations, which have very different fundamentals from businesses in Asia.
you can do a research in accrual management in Asian countries as that is the prime mechanism of Earnings management in Asian countries....
you can work on accrual quality management in asian countries as work is scarce in this regard..
You can consult my papers:
-Tariq H. Ismail, Nesma M. El‐Shaib, (2012) "Impact of market and organizational determinants on voluntary disclosure in Egyptian companies", Meditari Accountancy Research, Vol. 20 Iss: 2, pp.113 - 133
-Ismail , Tariq and Elbolok, Rasha, Do Conditional and Unconditional Conservatism Impact Earnings Quality and Stock Prices in Egypt?, Research Journal of Finance and Accounting, Vol 2, No. 12, pp. 7-22, 2011
Ismail , Tariq and Atik, Asuman, Ethical Perceptions on Earnings Manipulation in Turkey: An Exploration of Differences in Preparers and Users’ Perspectives. Research Journal of Finance and Accounting, Vol. 2, No. 3, pp. 169-187.
The ownership structure can affect the earnings quality, try to research this effect in family businesses, independent boards, existence of block shareholders...
You may be interested to work on real earnings management in Asia. Beyond accruals, earnings can be manipulated through underlying business activities. You may for example cut your R&D expenses to meet the predictions of analysts, or sell an asset on purpose to increase your net income. See a Review of real earnings management literature (Xu Taylor Dugan: Journal of accounting literature, 2007 , 26:195-228.
HI,
More specifically, you could be interested by this paper:
A An, D Li, J Yu, "Earnings management, capital structure, and the role of institutional environments", Journal of Banking and Finance, 2016, 68,p 131 -152.
best regards.
- Badges
- Science topic
- Similar topics
- Geoscience
- Asia