Articlegreen2002

The Timing of Asset Sales: Evidence of Earnings Management?

Geoffrey Poitras · Trevor A. Wilkins · Yoke Shang Kwan

34 citations0/0 files storedJournal of Business Finance &amp Accounting

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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.

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References

1995Detecting Earnings Management.1995Asset sales and increase in focus 1995Stakeholders' implicit claims and accounting method choice 1997Earnings Management to Avoid Earnings Decreases and Losses 1995A comparison of the information conveyed by equity carve-outs, spin-offs, and asset sell-offs 1994Asset Sales, Firm Performance, and the Agency Costs of Managerial Discretion

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