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

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