Evaluation of Earnings Management in Relation to the Quality of Financial Reporting: A Comparative Analysis of the Agriculture and Manufacturing Sectors

Teodora Ilić, Kristina Peštović, Dušan Saković, Dijana Rađo
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Abstract

This study investigates earnings management and its determinants in the agricultural and manufacturing sectors, with the aim of promoting the quality of financial reporting. The sample includes 1,381 actively operating companies in AP Vojvodina, Republic of Serbia, in the period from 2019 to 2021. Earnings management activities are identified using discretionary accruals computed with modified Jones model. Panel data analysis reveals that profitability and company size exert a positive and statistically significant influence on earnings management practices. Conversely, sales growth demonstrates a negative and statistically significant impact on earnings management. Furthermore, the analysis across the studied years indicates statistically significant differences in the prevalence of earnings management practices. However, the study found no significant differences in earnings management practices between the agriculture and manufacturing sectors. The significance of this study lies in its potential to provide valuable insights for investors, regulators, and financial analysts, helping them in making informed decisions. Moreover, it contributes to refinement of financial reporting standards and enforcement mechanisms, and enables a more accurate assessment of the financial health and performance of companies in both industries. The research also endeavors to identify sector-specific factors influencing earnings management dynamics, with the aim of enhancing transparency and optimizing decision-making processes in the financial environment.
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评估盈利管理与财务报告质量的关系:农业和制造业的比较分析
本研究调查了农业和制造业部门的收益管理及其决定因素,旨在提高财务报告的质量。样本包括塞尔维亚共和国伏伊伏丁那自治省在 2019 年至 2021 年期间积极运营的 1,381 家公司。收益管理活动通过使用修正的琼斯模型计算的酌情应计项目进行识别。面板数据分析显示,盈利能力和公司规模对收益管理实践有积极的、统计上显著的影响。相反,销售增长对收益管理有负面影响,且在统计上有显著意义。此外,对所研究年份的分析表明,收益管理实践的普遍程度在统计上存在显著差异。不过,研究发现农业部门和制造业部门在收益管理实践方面没有明显差异。这项研究的意义在于,它有可能为投资者、监管者和金融分析师提供有价值的见解,帮助他们做出明智的决策。此外,它还有助于完善财务报告标准和执行机制,并能更准确地评估这两个行业中公司的财务健康状况和业绩。研究还致力于确定影响收益管理动态的特定行业因素,以提高金融环境的透明度并优化决策过程。
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