TRADE-OFF ANTARA MANAJEMEN LABA AKRUAL DAN RIIL PADA BANK KONVENSIONAL PUBLIK DI INDONESIA [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2017 Earnings management arises from a conflicting goal between agents and principals which basically means as managers’ intentions to manipulate accounting figures in the financial statement to achieve their own interests.
Rianty Ontorael, Ira Geraldina
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Is there any interaction between real earnings management and accrual-based earnings management?
Jurnal Akuntansi dan Auditing Indonesia, 2021 This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks.
Vogy Gautama Buanaputra
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Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence [PDF]
CECCAR Business Review, 2023 This paper outlines the research that investigates the impact of audit quality on earnings management with board governance moderation. Audit quality is proxied by audit firm size, while board governance is measured by board independence.
KRISMIAJI, HANDAYANI, SUMAYYAH
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Impacts of financial distress on real and accrual earnings management
Jurnal Akuntansi, 2018 This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from
Danella Rachel Muljono, Kim Sung Suk
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TITIK KRITIS MANAJEMEN LABA PADA PERUBAHAN TAHAP LIFE CYCLE PERUSAHAAN: ANALISIS MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2011 The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management
Sri Hastuti
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Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1 [PDF]
Jurnal Akuntansi dan Keuangan, 2015 This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition.
Windy Puspita Dewi, Antonius Herusetya
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Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management
Jurnal Akuntansi, 2022 The objective of this research is to find the evidence of (1) REM towards firm value and (2) the moderating role of costs of REM which are market share, financial health, and effective tax rate between REM and firm value.
Alex Johanes Simamora +2 more
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Earnings management, board of directors, and earnings persistence: Indonesian evidence
Jurnal Akuntansi dan Auditing Indonesia, 2022 This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence.
Wing Wahyu Winarno +3 more
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The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study investigates mediating role of accrual-based earnings management on the relationship between real earnings management (abnormal cash flow operating, abnormal production and abnormal discretionary expenses) and Cost of capital.
Yahya Kamyabi +2 more
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Temporal evidence on threshold hierarchy based on accruals and real earnings management: Evidence from France and the US [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Questions: Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation: A number of studies looked into the
Anis Ben Amar, Islem Turki
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