The aim of this study was to examine the relationship between the oil price shock of 2014 and earnings management of oil companies listed on the Oslo Stock Exchange. The results revealed a significant increase in earnings management following the oil price drop. Moreover, we found that companies adjusted their earnings and abnormal income-decreasing accruals were identified during the third and fourth quarters of 2014. We attribute this finding to the big bath strategy. The contribution of this study promotes the understanding of the effect of macroeconomic shocks on earnings management behaviour, and it supplements and expands the earnings management literature in this homogenous industry.

本研究的目的是检验 2014 年油价冲击与在奥斯陆证券交易所上市的石油公司盈余管理之间的关系。结果显示，随着油价下跌，盈余管理显着增加。此外，我们发现公司在 2014 年第三和第四季度调整了他们的收益和异常收入减少的应计费用。我们将这一发现归因于大浴缸战略。本研究的贡献促进了对宏观经济冲击对盈余管理行为影响的理解，并补充和扩展了这一同质行业的盈余管理文献。