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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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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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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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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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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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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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Samar Alharbi, Md Al Mamun and Nader Atawnah
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous le...
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Hoang Thi Mai Khanh,Nguyen Vinh Khuong
Pág. 243 - 249
This study examines the effect of audit quality and firm characteristics on real earnings management of listed companies in Vietnam. Using the measurement of real earnings management of Roychowdhury (2006), we find that firm size has a negative effect on...
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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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Ana Belén Tulcanaza-Prieto and Younghwan Lee
In this study, we investigate whether effective corporate governance (CG) intervenes in the relationship between real earnings management (REM) and firm value (FV) by introducing Korean market data. We find that management?s opportunistic REM behavior is...
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Hestina Muzdalipatul Farha, Lidya Primta Surbakti, Praptiningsih Praptiningsih
Pág. 56 - 69
Manajemen laba riil menjadi cara yang digemari untuk mencapai laba yang diharapkan demi menciptakan reputasi yang baik. Seiring dengan perkembangan tekhnologi, perhatian kepada laba perusahaan mulai turun dan perhatian terbagi pada informasi atas lingkun...
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Safira Samsiah, Lidya Primta Surbakti, Subur Subur
Pág. 146 - 159
Isu manajemen laba sebagai skandal keuangan telah menjadi perhatian publik, khususnya pada tata kelola perusahaan sebagai mekanisme pengendalian internal untuk memastikan kualitas pelaporan keuangan. Penelitian ini betujuan untuk mengetahui hubungan kara...
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Shahanif Hasan,Aza Azlina Md Kassim,Mohamad Ali Abdul Hamid
Pág. 272 - 281
In recent decades, there has been a noticeable increase in the practice of earnings management as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements. The role of the audit committee in mitigati...
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Rita Yuliana,M Nizarul Alim
Pág. 61 - 69
This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing prod...
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Mohamed H. Abdel-Azim, Awad E. A. Ibrahim
The current study examines the relationship between Historical Cost Accounting (HCA) and real earnings management. Accounting literature argues that HCA provides a chance for manipulation. HCA creates large unrealized capital gains/losses that are recogn...
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Nera Marinda Machdar,Adler Haymans Manurung D.R.M.,Etty Murwaningsari
Pág. 309 - 318
This study investigates the role of information asymmetry as a moderating variable to strengthen or to weaken the effects of earnings quality, conservatism, and real earnings management on the company?s performance. This study utilized data from Indonesi...
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Herlina Wijayanti,Soni Agus Irwandi,Nurmala Ahmar 10.21831/economia.v10i1.4091
Pág. 11 - 23
Abstrak: Pengaruh Manajemen Laba Riil Terhadap Kinerja Perusahaan dengan Pendekatan Arus Kas Operasi. Manajemen laba merupakan tindakan yang tidak mudah untuk menghindari karena dampak dari penggunaan basis akrual dalam penyusunan laporan keuangan. Dalam...
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