Do Australian companies manage earnings to meet simple earnings benchmarks

By David Holland, A. Ramsay. 2003

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Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “They can either do it in accrual based earnings management through selecting accounting strategies and assessing accruals (Holland & Ramsay, 2003; Jones, 1991; McNichols & Wilson, 1988), or they can engage in real earnings AC CE PT ED M AN US CR IP T management through changing the nature and/or…”
Internal governance structures and earnings management (2005, unknown): “We plot histograms of earnings and changes in earnings, following Holland and Ramsay (2003). Although we do not find any discontinuity with regard to small profits or losses,20 we do find discontinuity in the distribution of small changes in earnings.”
Relation between external audit fees, audit committee characteristics and internal audit (2006, unknown): “Further, our sample is comprised of both large and small Australian companies and even the large ones are small by US standards (Holland and Ramsay, 2003).”