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Property portfolio composition and earnings management for listed property portfolios

Liang, Jian and Zhi, Dhi 2014, Property portfolio composition and earnings management for listed property portfolios, Journal of real estate portfolio management, vol. 20, no. 2, May-August, pp. 111-124.

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Title Property portfolio composition and earnings management for listed property portfolios
Author(s) Liang, Jian
Zhi, Dhi
Journal name Journal of real estate portfolio management
Volume number 20
Issue number 2
Season May-August
Start page 111
End page 124
Total pages 14
Publisher American Real Estate Society
Place of publication Clemson, S.C.
Publication date 2014-05
ISSN 1083-5547
Keyword(s) earnings management
property portfolio characteristics
earnings performance
real estate investment trusts
listed property portfolios
Summary In this paper, we investigate how real estate portfolio composition impacts earnings management (EM) of New Zealand listed property portfolios (NZ-LPPs). We employ a panel dataset containing accounting and property data for NZ-LPPs. The findings include: (1) the office property ratio of the real estate portfolio provides the highest incentive for LPPs to engage in EM; (2) LPPs with a higher ratio of industry are less likely to use accrual EM and real EM approaches based on property transactions; and (3) LPPs with a hospital focus prefer accrual EM, while LPPs with a retail focus prefer long-term accrual EM and sales manipulation.
Language eng
Field of Research 149999 Economics not elsewhere classified
Socio Economic Objective 900299 Property
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2014, American Real Estate Society
Persistent URL http://hdl.handle.net/10536/DRO/DU:30078475

Document type: Journal Article
Collection: Faculty of Business and Law
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