Managerial Incentives for Earnings Management Among Listed Firms: Evidence from Fiji

Global Journal of Business Research, v. 7 (1) pp. 21-31, 2013

12 Pages Posted: 29 Jan 2013

See all articles by Prena Rani

Prena Rani

University of the South Pacific

Fazeena Fazneen Hussain

University of the South Pacific

Priyashni Vandana Chand

University of the South Pacific

Date Written: 2013

Abstract

High profile corporate collapses of the past decade have undermined the integrity of financial reporting. Earnings management has been of growing concern to many academics, practitioners and regulators. Despite an enormous amount of regulation and standards governing the financial reporting process, earnings management practices are accelerating at an alarming rate in organizations today. Fiji, like many other developed countries, has had instances of financial reporting failures. One does not need to look further than the multimillion-dollar saga involving the state owned Bank, the National Bank of Fiji, which was the largest known financial scandal in the history of Fiji and the Pacific Islands. This suggests that even emerging economies like Fiji were long ago, introduced to earnings management practices. However, this has not been apparent. Most studies on managerial incentives for earnings management, have been conducted in the USA, UK, Canada, Australia and New Zealand. Very few studies took place in emerging economies like Fiji. This study uses a questionnaire-based approach to examine managerial incentives for earnings management among listed firms in Fiji, highlighting the most prevalent incentive.

Keywords: Incentives for earnings management, emerging economies

JEL Classification: M41

Suggested Citation

Rani, Prena and Hussain, Fazeena Fazneen and Chand, Priyashni Vandana, Managerial Incentives for Earnings Management Among Listed Firms: Evidence from Fiji (2013). Global Journal of Business Research, v. 7 (1) pp. 21-31, 2013, Available at SSRN: https://ssrn.com/abstract=2147853

Prena Rani (Contact Author)

University of the South Pacific ( email )

Laucala Campus
Suva
Fiji

Fazeena Fazneen Hussain

University of the South Pacific ( email )

Laucala Campus
Suva
Fiji

Priyashni Vandana Chand

University of the South Pacific ( email )

Laucala Campus
Suva
Fiji

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