An Examination of Prevalence of Earnings Management in Asia REITs


Lai, Ming Ming and Thai, Siew Bee (2019) An Examination of Prevalence of Earnings Management in Asia REITs. International Journal of Business and Management, 10 (4). pp. 75-83. ISSN 1833-3850

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This study examines the prevalence of earnings management in Real Estate Investment Trust (REIT) funds in Asia. Discretionary Accruals (DA) is used as the measurement of earnings management. A panel data covering all REIT firms in three countries: Malaysia, Singapore and Hong Kong, from year 2007 to 2015 is used for this purpose. The results show all firms having the absolute value of discretionary accruals indicating that earnings management exists in Asian REITs. Further, independent t-test shows that earnings management activities are significantly prevalent in all these three countries despite the regulatory structure of REITs.

Item Type: Article
Uncontrolled Keywords: Earnings management, REITs, discretionary accruals, Asia
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD101-1395.5 Land use. Land tenure > HD1361-1395.5 Real estate business
Divisions: Faculty of Management (FOM)
Depositing User: Ms Suzilawati Abu Samah
Date Deposited: 08 Apr 2022 00:57
Last Modified: 08 Apr 2022 00:57


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