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Andreia Carpes Dani,Cristian Bau Dal Magro,Roberto Carlos Klann
Pág. 102 - 120
This study aimed to characterize the results of research earnings management through real activities (GRAR) as well as possible gaps for future researches. For that, a bibliometric research was carried out, with a descriptive purpose, a documental proced...
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Sandy Harianto
Pág. 204 - 216
This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclus...
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Sandy Harianto
Pág. 204 - 216
This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclus...
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Wil Martens, Prem W. S. Yapa and Maryam Safari
This paper examined whether financial statement comparability constrains opportunistic earnings management in frontier market countries. Using a large sample of 19 frontier market countries, and an accounting comparability method that maps comparability ...
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Zumratul Meini,Sylvia Veronica Siregar
Pág. 269 - 280
There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchan...
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Lodovicus Lasdi
This study examines the impact of the 2008-2009 financial crisis on the earnings managementbehavior of Indonesian listed firms. This study gives evidence of how the presence of informationasymmetry affects management incentives to manage earnings, especi...
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Jing-Wen Yang
This study aims at examining 1) whether the market reacts differently in response to the same news, but based on different levels of accuracy from prior earnings forecasts; 2) whether managers tend to maintain or change their reputations for being optimi...
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Imam Subekti
Pág. 443 - 456
Earning management has become the practice in business. Yet, not all of the companies dothis earning management. The study aims to investigate earnings management behaviormeasured by real and accruals transactions i.e. abnormal cash flow of operation, ab...
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Yuni Pristiwati Noer Widianingsih, Doddy Setiawan, Y. Anni Aryani and Evi Gantyowati
Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management a...
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Oki Sania Riski, Rika Lidyah, Titin Hartini
Pág. 46 - 49
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Pág. 35 - 85
This study investigates whether corporate governance can mitigate real earnings management. In recent years, firms have been switching from accrual-based to real earnings management, and the incidence of real earnings management has increased. The role o...
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Mahmudi Mahmudi,Supriyadi Supriyadi
Pág. 73 - 83
This paper examined the effect of obedience pressure on real earnings management. It also also investigated whether the relationship between obedience pressure and real earnings management is moderated by individual?s religiosity level. Religiosity is an...
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Dwi Theresia Hastuti,Imam Ghozali,Etna Nur Afri Yuyetta
Pág. 1807 - 1814
Earnings management has become a widely known phenomenon towards managing reported earning in order to fulfill targets. Scott (1997) defines earnings management as a management choice upon accounting policy, or a real activity that affects earnings as su...
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Melinda Lydia Nelwan,Billy Ivan Tansuria
Pág. 85 - 97
This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective...
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Azar Ghyasi
Pág. 608 - 612
Earnings management is regarded as conscious actions taken by manager to achieve certain objectives at the framework of accounting procedures. Management, compared to others, has access to information which is not accessible for others. If mangers tend t...
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Zaharaddeen Salisu Maigoshi,Rohaida Abdul Latif,Hasnah Kamardin
Pág. 51 - 55
This study was conducted on the related party transaction and earnings management. Agency theory provides that managers may engage into self-enrichment transactions to maximize their benefits at the detriment of the shareholders of the firm. Though, mana...
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Mehmet Unsal Memis,Emin Huseyin Cetenak
Pág. 460 - 469
This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms? observations from listed companies in private firms across different 8 emerging countries. Consistent wit...
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Yobi Mulyana
Pág. 176 - 186
Earnings management is the activity of managers of pharmaceutical companies in an effort to influence financial statement information that aims to deceive stakeholders who want to know the performance and condition of the company. This activity is though...
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Yobi Mulyana
Pág. 176 - 186
Earnings management is the activity of managers of pharmaceutical companies in an effort to influence financial statement information that aims to deceive stakeholders who want to know the performance and condition of the company. This activity is though...
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Ice Maria Ulfa,Bambang Subroto,Zaki Baridwan 10.21831/economia.v14i2.19560
Pág. 126 - 137
Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair va...
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