Differential Informativeness of Accrual Measures to Analysts’ Forecast Accuracy [PDF]
, 2020 This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals ...
Asare, Kwadwo +2 more
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FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA BERBASIS AKRUAL (Studi pada BUMN Persero dan BUMS yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]
, 2016 This study aims to examine the effects of state ownership, firm size, return on asset, non operating income and leverage on the accrual-based earnings management in publicy listed state-owned enterprises and privately owned enterprises.
AGUSTINA, Rina, JULIARTO, Agung
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Cogent Business & ManagementThis study examines how financial distress influences earnings management through accrual-based and real activity-based channels and investigates the moderating role of enterprise risk management (ERM) in an emerging market setting.
Thuy Anh Nguyen
doaj +1 more source
Does Regulatory Environment affect Earnings Management in Transitional Economies? An Empirical Examination of the Financial Reporting Quality of Cross-Listed Firms of China and Hong Kong [PDF]
, 2015 This chapter provides evidence on the impact of regulatory environment on financial reporting quality of transitional economies. This study compares the financial reporting quality of Hong Kong firms which are cross-listed in mainland China with those of
Bartol K. M. +11 more
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PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL [PDF]
, 2016 The purpose of this research is examining the influences of the adoption of IFRS-based accounting standards on both accrual-based and real earnings management.Aaccrual-based earnings management is proxied through discretional expense calculated by ...
FUAD, Fuad, WIJAYANTO, Wahyu Tri
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Earnings Management in Banking Industry And Its Impact on The Firm Value
Akrual: Jurnal Akuntansi, 2018 This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry.
Ahmad Abbas
doaj +1 more source
Market rewards to patterns on increasing earnings : do cash flow patterns, accruals manipulation and real activities manipulation matter? [PDF]
, 2013 This study explores whether firms have differential price-earnings multiples associated with their means of achieving a sequential pattern of increasing positive earnings.
García Lara, Juan Manuel +2 more
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Relationship of earnings management and earnings quality before and after IFRS implementation in Indonesia [PDF]
, 2017 Basic usage of principles-based, fair value and full disclosure at IFRS is expected to have a positive impact, resulting in improving quality of accounting information to be capable of reflecting the current economic condition of the company.
Farichah, Farichah
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THE ROLE OF CORPORATE GOVERNANCE IN THE EFFECT EARNINGS MANAGEMENT HAS ON FIRM VALUE
Journal of Indonesian Economy and Business, 2017 Previous researchers found that managers have conducted opportunistic earnings management (Abdolmohammadi et al., 2010; Crocker and Slemrod, 2007;Cornett et al., 2009; Jaggi et al., 2009).
Surifah
doaj +1 more source
ANALISIS PENGARUH STATUS PERUSAHAAN SYARIAH DAN NON SYARIAH TERHADAP PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN JASA NON KEUANGAN DI INDONESIA [PDF]
, 2017 This research aims to analyze the influence of companies status, both Islamic and non-Islamic , to the level of earnings management practices by the non-financial service companies in Indonesia.
ADITYAWARMAN , Adityawarman +1 more
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