ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

Relevance of Industrial Earnings Management and Stock Prices

  • Choi, Hyun-Dol Department of Accounting, Daegu University

Asian Tax Journal Vol. 18 No. 2 (2017), pp. 59-77

Abstract

prices compared to firms with less earnings management. Therefore it can be assumed that the information users evaluate lower stock prices for the firms that have much earnings management. This study contributes to the basis for South Korea’s earnings management by industries. The results suggest that stakeholders should take into consideration that a relevance exists between an industry’s earnings management and stock prices when evaluating a firm’s financial analysis.

Keywords

  • earnings management
  • earnings management by industries
  • stock price relevance
  • much earnings management industry
  • less earnings management industry

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Asian Tax Journal

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