title: Forecasting the Level of Company’s Earnings Manipulation
metadata.name: dc.contributor.author
metadata.value: Loukianova, Anna E.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Nikulin, Egor D.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Zinchenko, Andrey A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2016-07-30T13:06:45Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2016-07-30T13:06:45Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2016-06
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Loukyanova A. E., Nikulin E. D., Zinchenko A. A. Forecasting the Level of Company’s Earnings Manipulation. Vestnik of Saint-Petersburg University. Ser. 8. Management, 2016, issue 2,  pp. 35–61. DOI: 10.21638/11701/spbu08.2016.202
metadata.lang: en_GB
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/2419
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The purpose of the current paper is to develop a model for forecasting the level of earnings manipulation of Russian companies on the basis of indicators that measure their financial position and financial performance. The sample analyzed in the current paper comprises 620 public companies listed on the Moscow stock exchange in 2009–2014. Regression analysis as well as decision tree methods are used.
  The paper outlines the main conditions under which a particular type of earnings manipulation is performed by companies in the accounting period next to the current one. It is shown that the main factors influencing the company’s level of earnings manipulation of the next accounting period are: company’s debt ratio, size, return on equity, earnings persistence, financial activities and the level of earnings manipulation of the current period.
  In the current research only accounting-based methods of earnings manipulation were considered, therefore further research can focus more on the second group of methods, i.e. real earnings manipulation. The results of current research can be used in order to forecast the level of earnings manipulation of Russian companies. These findings can be important to numerous external users of companies’ accounting information (for example, banks, potential investors, state authorities etc.). The current paper contributes to the existing research on earnings manipulation in the following way. Firstly, the existing research papers analyzed in the first place the cases of upward earnings manipulation, while the results of our research can be used in order to predict the whole set of earnings manipulation cases, i.e. upward manipulation, downward manipulation and insignificant manipulation. Furthermore, the current research is one of the first studies of forecasting the level of earnings manipulation of Russian companies.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Series 8. Management;Issue 2
metadata.lang: -
metadata.name: dc.subject
metadata.value: users of accounting information
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: earnings management
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: forecasting
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Forecasting the Level of Company’s Earnings Manipulation
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: Лукьянова_Никулин_Зинченко.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/2419/1/%d0%9b%d1%83%d0%ba%d1%8c%d1%8f%d0%bd%d0%be%d0%b2%d0%b0_%d0%9d%d0%b8%d0%ba%d1%83%d0%bb%d0%b8%d0%bd_%d0%97%d0%b8%d0%bd%d1%87%d0%b5%d0%bd%d0%ba%d0%be.pdf
resources.format: Adobe PDF
resources.size: 674 kB