Industry Valuation Driven Earnings Management [PDF]
This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T. +2 more
core +1 more source
Analisis Faktor-faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia [PDF]
, 2015 This study aims to examine the relation of managerial ownership, institutional ownership, firm size, leverage, profitability and sales growth to earnings management. Earnings management as the dependent variable is measured by discretionary accrual using
Ritonga, K. (Kirmizi) +2 more
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Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source
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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Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Liu T +3 more
europepmc +1 more source
Analysis on accrual-based models in detecting earnings management
, 2012 This paper analyzes the problems with the alternative accrual-based models in detecting earnings management. The researcher will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical ...
CHEN, Tianran
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PENGARUH EARNINGS MANAGEMENT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2011) [PDF]
, 2015 Penelitian ini bertujuan menguji pengaruh earnings management terhadap pengungkapan Corporate Social Responsibility serta mekanisme corporate governance dalam memoderasi pengaruh antara earnings management dengan pengungkapan CSR.
Raida, Haifa
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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
core +1 more source
Earnings quality in ex-post failed firms. [PDF]
This paper analyses earnings quality in ex-post failed firms. Using a large sample of UK bankrupt firms, we find that failed firms manage earnings upwards in the four years prior to failure.
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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