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Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence
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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Labor Union and Real Earnings Management
GLOBAL BUSINESS FINANCE REVIEW, 2017 This study examines the effect of labor union on the extent of real earnings management using 3,375 firm-year observations of listed Korean firms over...
Chun, Hong Min, Shin, Sang Yi
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Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Jurnal Ekonomi Akuntansi dan Manajemen, 2017 This study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory.
Ditya Permatasari
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KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN
Jurnal Akademi Akuntansi, 2020 This study aims to test and analyze the impact of accrual earnings management and real earnings management on firm value empirically. Also, audit quality's role on the effect of accrual earnings management and total earnings management on firm value. The
I Putu Edi Darmawan
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Journal of Management and Business Review, 2022 This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and the role internal audit as a moderating variable.
Devi Silviana, Elfina Astrella Sambuaga
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Jurnal Akuntansi, 2018 The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship.
Indah Masri
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Managerial ability and real earnings management [PDF]
Advances in Accounting, 2017 Abstract Prior studies investigate the determinants and consequences of real earnings management (REM) as a function of firm-specific characteristics. In this study, we examine how managerial ability relates to the use of REM and future firm performance. We find that higher-ability managers engage in less REM.
Xuerong (Sharon) Huang, Li Sun
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JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory ...
Gandy Wahyu Maulana Zulma +2 more
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Debt Contracting and Real Earnings Management [PDF]
SSRN Electronic Journal, 2011 We examine the relation between firms’ real earnings management decisions and the level of slack in their net worth debt covenants. Using private debt covenant data, we find that the overall level of real earnings management is higher when net worth covenant slack is tighter.
Kim, Bong Hwan +3 more
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Uncovering Real Earnings Management: Pay Attention to Risk-Taking Behavior
International Journal of Financial Studies, 2021 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.
Samar Alharbi +2 more
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