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Operating performance and manipulation of accruals

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Taking the developing Egyptian market as its focal point, the aim of this research is to contribute to the earnings management literature. Due to the limited data available for the Egyptian market, this research examines earnings management based on the entire operating performance of companies. In particular, the question of whether ineffectively performing Egyptian companies engage in upward earnings management by devising and applying income-increasing policies was investigated. | Operating performance and manipulation of accruals .den color inherit .ttnd ol .ttnd ul .ttnd dl padding 0 0px 0 20px .ttnd hr margin 10px 0px .ttnd a href javascript void 0 .ttnd a href color inherit dtextscript p text-align left dtextscript img vertical-align middle Management Science Letters 10 2020 985 994 lt br gt lt br gt lt br gt lt br gt Contents lists available at GrowingScience lt br gt lt br gt lt br gt Management Science Letters lt br gt homepage www.GrowingScience.com msl lt br gt lt br gt lt br gt lt br gt lt br gt Operating performance and manipulation of accruals lt br gt lt br gt Wael Mostafaa lt br gt lt br gt lt br gt a lt br gt American University of Ras Al Khaimah United Arab Emirates lt br gt CHRONICLE ABSTRACT lt br gt lt br gt Article history Taking the developing Egyptian market as its focal point the aim of this research is to contribute lt br gt Received September 15 2019 to the earnings management literature. Due to the limited data available for the Egyptian market lt br gt Received in revised format No- this research examines earnings management based on the entire operating performance of compa- lt br gt vember 9 2019 lt br gt nies. In particular the question of whether ineffectively performing Egyptian companies engage in lt br gt Accepted November 9 2019 lt br gt Available online upward earnings management by devising and applying income-increasing policies was investi- lt br gt November 9 2019 gated. For the purpose of testing for income-increasing accruals we examine whether discretionary lt br gt Keywords accruals are greater for ineffectively performing firms than for effectively performing firms. The lt br gt Earnings Management results show that ineffectively performing Egyptian companies are characterized by positive and lt br gt Discretionary Accruals considerably greater discretionary accruals when comparatively examined against effectively per- lt br gt Operating Performance forming companies. A reasonable interpretation