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The relationship between earnings round up/down and global financial crisis: evidence from BRICS markets
, Vinay Goyal, SK Mitra
Published in Informa UK Limited
2019
Pages: 1 - 24
Abstract
This study examines the rounding up/down behavior of selected key accounting figures in BRICS countries. It also examines the role of global financial crisis (GFC) on this rounding up or down of such key numbers. Five key financial figures (Revenue, Operating Income, Net Income, and Earnings per share (EPS), Dividend per share (DPS)) are studied during year 2000 to 2015. Results show rounding up/down is more prevalent in two markets, China and India, for positive as well as for negative profit firms during both periods. Brazilian, Russian, and South African markets are showing less rounding up/down of earnings figures during pre-GFC and also for post-GFC period.
About the journal
JournalAsia-Pacific Journal of Accounting & Economics
PublisherInforma UK Limited
ISSN1608-1625
Open AccessNo