earnings management
PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES
... opportunistic earnings management lebih sering terjadi pada perusahaan yang pengawasan terhadap pihak manajemennya ...opportunistic earnings management merupakan perusahaan yang anggota ...
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Impacts of Financial Distress on Real and Accrual Earnings Management
... Real earnings management, according to Schipper (1989), is indicated by changes within the company’s operations through either timing decisions or financing decisions – aimed to direct earnings in a ...
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TREND AND TRADEOFF BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN INDONESIA
... higher earnings The accrual earnings management on the hypothesis has absolute meaning, since the focus of this research was the magnitude of accrual earnings management, not its ...
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THE ROLE OF CORPORATE GOVERNANCE IN THE EFFECT EARNINGS MANAGEMENT HAS ON FIRM VALUE | . | Journal of Indonesian Economy and Business 12793 62182 1 PB
... the earnings management of public banks in Indonesia, which was detected by using the specific accrual model from Beaver and Engel ...the earnings management practices, and corporate ...
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Pengaruh Earnings Management Terhadap Financial Performance Dengan Earnings Quality Sebagai Variabel Intervening
... pengaruh earnings management terhadap earnings quality adalah ...antara earnings management terhadap earnings quality, jadi semakin tinggi earnings management maka ...
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Pengaruh Earnings Management Terhadap Stock Return Dengan Earnings Quality Sebagai Variabel Intervening
... Laporan keuangan yang disusun oleh manajemen dapat mencerminkan baik atau buruknya kondisi keuangan perusahaan. Informasi mengenai kondisi keuangan perusahaan tersebut sangatlah penting bagi pihak eksternal sebagai ...
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IFRS CONVERGENCE AND EARNINGS MANAGEMENT
... that management did earnings management are: (1) management compensation schemes linked to the performance of the company presented in the accounting profit reported; as well as (2) ...
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THEORETICAL BACKGROUND AND THE HYPOTHESIS EARNINGS MANAGEMENT AND THE VALUE RELEVANCE OF EARNINGS.
... that earnings management in Indonesia tends s to to be informational/efficient becaus use of a high proportion of family o ow ...s management nt is present around init iti ial public off ffe erin ing ...
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ETHICAL JUDGMENT MANAJER TERHADAP PRAKTIK EARNINGS MANAGEMENT.
... Salah satu masalah dalam dunia bisnis yang kontroversional jika dilihat dari perspektif etika adalah earnings management. Yang dimaksud etika dalam penelitian ini adalah serangkaian prinsip-prinsip moral ...
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CONCLUSION AND SUGGESTION EARNINGS MANAGEMENT AND THE VALUE RELEVANCE OF EARNINGS.
... Lin, Feng-Li. (2011). Is Earnings Management Opportunistic or Beneficial in Taiwan? Application of Panel Smooth Transition Regression Model. the Firms listed on th he e Te Teh hran S Sto tock ck Exchange, ...
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Effect Of Earnings Management On Earnings Predictability In Information Signaling Perspective
... of earnings to reflect economic ...of earnings to reflect economic value as well as help predict future cash flows, earnings, and ...to earnings. Lipe (1990) suggests that earnings ...
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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP HUBUNGAN ASIMETRI INFORMASI DAN EARNINGS POWER DENGAN PRAKTIK EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA - Perbanas Institutional Repository
... Pemikiran tersebut mendukung Dechow et al (1996), Chtourou et al (2001), Klein (2002) dan Xie et al (2003), bahwa perusahaan yang memiliki komposisi outsider director yang meningkatkan fungsi pengawasan dapat ...
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003 Earnings Management dan CSR
... with earnings management (DACC) and corporate financial performance ...do earnings management to give impression that the manager’s performance is ...of earnings management to ...
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019 Earnings Management
... of earnings management were measured based on the level of participants’ support for earnings management actions measured with 7 -point Likert scales ...
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EARNINGS MANAGEMENT AND THE VALUE RELEVANCE OF EARNINGS EARNINGS MANAGEMENT AND THE VALUE RELEVANCE OF EARNINGS.
... whether earnings management negatively affects the value relevance of ...measure earnings management using Modified Jones ...with earnings and discretionary accruals. The results show ...
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ANALYSIS INFLUENCE OF EARNINGS MANAGEMENT OF FIRM VALUE WITH ROLE OF ​​CORPORATE GOVERNANCE PRACTICE AS A MODERATING VARIABLE IN COMPANY LISTED ON THE LQ45. WITH ROLE OF ​​CORPORATE GOVERNANCE PRACTICE AS A MODERATING VARIABLE IN C
... based earnings management tidak berpengaruh terhadap nilai ...accrual-based earnings management terhadap nilai ...accrual-based earnings management, real activities ...
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138 Earnings Management
... real earnings management has different characteristics with accrual earnings management (Roychowdhury, ...Accrual earnings management (AEM) practices is based on pure accounting ...
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FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN
... describes management earnings that is the way using by manager to influence systematic profit number and intend by chosening policy of accounting and accountancy ...of Earnings management like ...
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MENDETEKSI EARNINGS MANAGEMENT DAN AKUN-AKUN YANG BERPENGARUH
... Salah satu penyebab dari informasi laporan keuangan yang bias (asimetris) adalah adanya ruang fleksibilitas bagi para pengelola perusahaan untuk melakukan judgement dan memilih alternatif dari beberapa pilihan metode ...
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Submitted to the Faculty of Economics and Business To meet some of Requirements for Achieving A Bachelor of Economics FACULTY: ECONOMICS AND BUSINESS MAJOR: ACCOUNTING (ICMAP)
... of earnings management is ...the management buyout, and find no indication that the negative accruals are due to a pattern of declining ...reduce earnings in the year preceding a ...
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