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- W3022803912 abstract "This paper detects the existence of Earnings Management (EM) practice in Bangladesh. Total 105 manufacturing companies have been chosen from the different industrial sectors such as pharmaceuticals & chemicals, food & allied, cement, engineering, ceramics, tannery, textile & clothing, paper & printing, jute, fuel & power and miscellaneous. The well-known Beneish M score model has been used in detecting EM. The outcome shows that the percentage of non- manipulator companies is greater than manipulator companies except cement, paper & printing and jute industry. All out 39 % of manufacturing companies are likely manipulator where industry-wise pharmaceuticals & chemicals 28 % , food & allied 42%, cement 80%, engineering 42% , ceramics 0% , tannery 33% , textile & clothing 40 % , paper & printing 100%, jute 100% , fuel & power 25 % and miscellaneous 17% of manufacturing organizations are likely to be manipulator for 2017. This paper may help the stakeholder for distinguishing between likely and non-likely manipulator companies from the different industrial sectors, making a better decision and formulating policy to reduce the likelihood of manipulation. As Beneish Model is a probabilistic model, it is not unquestionably decisive from the identification that organizations are likely manipulators." @default.
- W3022803912 created "2020-05-13" @default.
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- W3022803912 date "2020-03-01" @default.
- W3022803912 modified "2023-09-25" @default.
- W3022803912 title "Earnings Management Practice in Bangladesh" @default.
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- W3022803912 doi "https://doi.org/10.46281/ijbmf.v4i1.492" @default.
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