Colonialism and Earnings Management Strategy Classification in ASEAN

This paper aims to examine whether there was the relationship between the colonialism as an international environment and earnings management strategies by determining the differences in the strategies among the postcolonial countries. The data were collected from companies listed on a national stock exchange of six ASEANmember countries between 1990 and 2014. Mainly, the earnings management strategies consist of accruals and real components. The accruals earnings management is measured by abnormal total accruals (discretionary accruals), and the real earnings management is measured by abnormal cash flows from operation. The cluster analysis is used to classify and predict types of earnings management strategies. Pearson s chi-square tests (

کلیدواژه ها:

Colonialism ، Accruals earnings management ، Real earnings management ، Earnings management strategy ، ASEAN