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| Tekijä: | Walsh, P. Craig, R. Clarke, F. |
| Otsikko: | "Big bath accounting" using extraordinary items adjustments: Australian empirical evidence |
| Lehti: | Journal of Business Finance and Accounting
1990 : JAN, VOL. 18:2, p. 173-189 |
| Asiasana: | ACCOUNTING COMPANY GROWTH AUSTRALIA MANAGEMENT MOTIVATION FINANCIAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | Previous research has not provided either a satisfactory or rigorous operational definition of the "big bath" phenomenon. Here a definitional test for "big bath accounting" is proposed, based on an entity's annual growth in reported net profit. The test relies on statistical outliner theory. Australian data are analysed to improve understanding of the mechanism and motivations for indulgence in "big bath accounting". The results are consistent with the hypothesis that managements use extraordinary items adjustments to take a "big bath". The intensity of the "big bath" is shown to be related to the degree of this adjustment. |
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