Earnings Management Behavior: A Study on the Cement Industry of Bangladesh

This study has been done with the aim to identify whether there is anyearnings management in the financial information of the cement industry inBangladesh. Data have been composed from the annual reports of listedcement companies in Bangladesh covering the period of five years from 2009to 2013. A comparative time series analysis has been done along with the helpof Beniesh Model. The study reveals that some companies involved with theearnings manipulation because there are signs of highly volatile revenue andoperating profit. Since the scope of this study is to find out whether there anyearnings management exists, an enormous scope for further researches arepossible in this area to find out the factors influencing to earnings manipulationin the cement industry in Bangladesh.

Keywords:

Earnings Management , Beniesh Model , Reasons of Earnings Management , Cement Industry of Bangladesh