TY - JOUR ID - 114829 TI - A Study on the Investigation of Earnings Manipulation in the Form of Accruals Earnings Management (AEM): Evidence from Bangladeshi Firms JO - International Journal of Management, Accounting and Economics JA - IJMAE LA - en SN - AU - Biswas, Pizus AD - Department of Accounting and Information Systems, University of Dhaka, Shahbag, Dhaka, Bangladesh Y1 - 2018 PY - 2018 VL - 5 IS - 11 SP - 829 EP - 848 KW - Earnings Management KW - Accruals Earnings Management KW - Abnormal Accruals KW - Capital Market DO - N2 - This research investigates the behavior of the managers of the Bangladeshi firms in applying Earnings manipulation through the technique of Accruals Earnings Management (AEM). This study examines whether the firm managers of Bangladesh involve themselves in earnings manipulation in the form of accruals earnings management that whether they beat of meat the earnings benchmarks in the context of Return on Assets, Changes in Return on Assets, Earnings per Shares and Changes in Earnings per Shares. The modified Cross Sectional Jones (1991) model has been applied to estimate the proxy for accruals earnings management (Abnormal Accruals) by using a 1652 firm-years observations of 168 companies of 10 industries (excluding Banking Industry, Financial Institutions, Insurance Industries and Telecommunication industries) over the 15 years from 2002 to 2016. Managers of other variables of accruals earnings management activities, this research reports that there is no evidence of earnings manipulation in the form of accruals earnings management from the evidence from Bangladeshi firms. UR - https://www.ijmae.com/article_114829.html L1 - https://www.ijmae.com/article_114829_839e52650d336fa40c86b8e37d7c3f2d.pdf ER -