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The Timing of Asset Sales: Evidence of Earnings Management?

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  • Geoffrey Poitras
  • Trevor Wilkins
  • Yoke Shang Kwan

Abstract

This paper presents empirical evidence from a sample of publicly traded Singaporean firms on the question: to what extent do firms manage earnings through the timing of asset sales? Previous studies have focused on accounting motives behind asset sales, ignoring the need to also consider economic motives. Some empirical evidence is provided to support the hypothesis that managers of firms with decreasing net earnings–per–share smooth earnings upwards using asset sales.

Suggested Citation

  • Geoffrey Poitras & Trevor Wilkins & Yoke Shang Kwan, 2002. "The Timing of Asset Sales: Evidence of Earnings Management?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(7‐8), pages 903-934.
    • Handle: RePEc:bla:jbfnac:v:29:y:2002:i:7-8:p:903-934
    DOI: 10.1111/1468-5957.00455
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    Cited by:

    1. Vikash Gautam, 2012. "Asset Sales by Manufacturing Firms in India," Journal of Quantitative Economics, The Indian Econometric Society, vol. 10(1), pages 136-155, January.
    2. K.V. Peasnell & P.F. Pope & S. Young, 2005. "Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7‐8), pages 1311-1346, September.
    3. Chih-Jen Huang, 2010. "The joint decision to manage earnings through discretionary accruals and asset sales around insider trading: Taiwan evidence," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 34(3), pages 308-325, July.
    4. K.V. Peasnell & P.F. Pope & S. Young, 2005. "Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7-8), pages 1311-1346.
    5. Yves Mard, 2006. "Les cessions d'actifs : un moyen de gérer le résultat comptable ?," Post-Print halshs-00558227, HAL.
    6. Mohammad Reza Dalvi & Ebrahim Baghi, 2013. "Survey of Profit Smoothing through the Sale of Corporate Assets," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 208-214, October.

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