THE IMPACT OF CEO ORIGIN ON EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION.
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Previous researches related to the impact of institutional ownership, managerial ownership, audit quality, and firm size toward earnings management through real activities
The higher the residuals means the higher level of real earnings management through cash flow from operations, abnormal production costs, or abnormal discretionary
board of commissioners; characteristics of the audit committee; and audit quality affect real activities manipulation. 1.3
for future research related to the influence of corporate governance on the real. activities
THE IMPACT OF USING REAL ACTIVITIES MANIPULATION THROUGH CASH FLOW FROM OPERATION ON FUTURE PERFORMANCE.. (Empirical study of Manufacturing Companies Listed on the Indonesian Stock
In hypothesis 1 we argue that when legal enforcement strong, manager prefer to manage earnings through sales manipulation, reduce discretionary expenses and increasing
Although earnings management may result in more or less persistent earnings, my empirical results show that real earnings management through the abnormal reduction in discretionary
We expect that earnings man- agement accruals and real activities has a negative impact on earnings persistence: H1a: Accrual earnings management has a negative effect on earnings
