Earnings management in Libyan commercial banks: perceptions of stakeholders.

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-03-21 DOI:10.1504/IJAAPE.2017.083025

Yasser Barghathi, D. Collison, Louise Crawford

{"title":"Earnings management in Libyan commercial banks: perceptions of stakeholders.","authors":"Yasser Barghathi, D. Collison, Louise Crawford","doi":"10.1504/IJAAPE.2017.083025","DOIUrl":null,"url":null,"abstract":"The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders, including regulators, investors and preparers. The objective of this paper is to examine the perceptions of different stakeholders with regard to the financial reporting quality of Libyan commercial banks (LCBs) by addressing the issue of earnings management. The paper adopts a qualitative approach in order to investigate the topic of earnings management. It considers motives for, and techniques of, earnings management as well as the role and potential role for accounting standards and improved corporate governance in addressing the issue. The paper reports on 28 semi-structured interviews with different stakeholders of LCBs. It is found that financial reporting quality is perceived to be impaired as a result of earnings management. It also provides prima facie evidence of some fraudulent activity in the management of earnings. IFRS/IAS as well as a sound corporate governance system is perceived to have an important potential role in improving financial reporting quality. Some confusion and ambiguity in the understanding of the term earnings management was also identified.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2017-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2017.083025","citationCount":"7","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting, Auditing and Performance Evaluation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/IJAAPE.2017.083025","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Economics, Econometrics and Finance","Score":null,"Total":0}

引用次数: 7

Abstract

The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders, including regulators, investors and preparers. The objective of this paper is to examine the perceptions of different stakeholders with regard to the financial reporting quality of Libyan commercial banks (LCBs) by addressing the issue of earnings management. The paper adopts a qualitative approach in order to investigate the topic of earnings management. It considers motives for, and techniques of, earnings management as well as the role and potential role for accounting standards and improved corporate governance in addressing the issue. The paper reports on 28 semi-structured interviews with different stakeholders of LCBs. It is found that financial reporting quality is perceived to be impaired as a result of earnings management. It also provides prima facie evidence of some fraudulent activity in the management of earnings. IFRS/IAS as well as a sound corporate governance system is perceived to have an important potential role in improving financial reporting quality. Some confusion and ambiguity in the understanding of the term earnings management was also identified.

查看原文本刊更多论文

利比亚商业银行的盈余管理：利益相关者的看法。

盈余管理问题在财务报告方面仍然是个问题。事实证明，这是一个涉及广泛利益相关者的重要话题，包括监管机构、投资者和准备人。本文的目的是通过解决盈余管理问题，研究不同利益相关者对利比亚商业银行(lcb)财务报告质量的看法。本文采用定性的方法来研究盈余管理这一主题。它考虑了盈余管理的动机和技术，以及会计准则和改进的公司治理在解决这一问题方面的作用和潜在作用。本文报告了对28个不同的lcb利益相关者的半结构化访谈。研究发现，由于盈余管理，财务报告质量被认为受到损害。它还提供了盈余管理中某些欺诈活动的初步证据。人们认为，国际财务报告准则/国际会计准则以及健全的公司治理制度在提高财务报告质量方面具有重要的潜在作用。在对盈余管理这一术语的理解中也发现了一些混淆和歧义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.