Forthcoming articles

 


African Journal of Accounting, Auditing and Finance

 

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African J. of Accounting, Auditing and Finance (1 paper in press)

 

Regular Issues

 

  • Financial reporting quality and earnings management in Libyan banks: Stakeholders perceptions   Order a copy of this article
    by Yasser Barghathi 
    Abstract: This paper ascertains the perceptions of Libyan Commercial Banks' (LCBs) stakeholders in regards to the financial reporting quality through the existence of earning management. This approach to detect for earnings management has been widely adopted by academic and therefore it could be referred to as an academic approach. A total of useable 102 questionnaire from a range of LCB stakeholders comprising preparers of financial statements, users, regulators and academics have analysed to answer the research questions. Earnings management behaviour is viewed as having a place in LCBs financial reporting due to the existence of a range of factors. Stakeholder groups agreed, on balance, that such behaviour does exist because of local accounting practices, weak external auditor, and poor corporate governance leading to the assumption that financial reporting of LCBs implies managed earnings which eventually suggest that LCBs financial reporting would have been of less quality given the existence of the factors that may facilitate such behaviour. The findings are of particular relevance to regulators, and specifically, the Central Bank of Libya. Perceptions of financial reporting quality raise questions about its guidance and regulations especially in connection with earnings management. Perceptions of financial reporting quality, and therefore, of the credibility of financial statements should be of interest to all stakeholders.
    Keywords: Earnings management; financial reporting quality; perceptions; Libya; accountability.