Earnings management to meet or beat earnings thresholds: Evidence from the emerging capital market of Egypt

Earnings management to meet or beat earnings thresholds: Evidence from the emerging capital market of Egypt

Author: 
Ebaid, Ibrahim El-Sayed
Publisher: 
Emerald
Date published: 
2012
Record type: 
Journal Title: 
African Journal of Economic and Management Studies
Source: 
African Journal of Economic and Management Studies, Vol. 3, No. 2, 2012, pp. 240-257
Abstract: 

The purpose of this paper is to examine whether Egyptian listed firms engage in earnings management to meet or beat earnings thresholds, particularly, earnings level (avoiding losses) threshold and earnings change (avoiding earnings decreases) threshold. The paper contributes to the literature by examining earnings management to meet or beat earnings thresholds in Egypt as one of the emerging markets.

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Country focus: 

CITATION: Ebaid, Ibrahim El-Sayed. Earnings management to meet or beat earnings thresholds: Evidence from the emerging capital market of Egypt . : Emerald , 2012. African Journal of Economic and Management Studies, Vol. 3, No. 2, 2012, pp. 240-257 - Available at: http://library.au.int/earnings-management-meet-or-beat-earnings-thresholds-evidence-emerging-capital-market-egypt-3