Earnings Management (EM)
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 in paper. She defines earnings management and real earnings management as: “a purposeful intervention in the external financial reporting process, with ...
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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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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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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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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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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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019 Earnings Management
... affects earnings management ...in earnings management than individuals who are not exposed to social ...on earnings management intensity is not affected by the level of ...
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138 Earnings Management
... the earnings management ...the management company must hide the expropriation acts and adverse effect by increasing earnings management practices (Chaney et al, 2011; Zhaoming et al, ...
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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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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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MENDETEKSI EARNINGS MANAGEMENT DAN AKUN-AKUN YANG BERPENGARUH
... obyek EM bagi penerbit laporan ...usaha EM dengan menaikkan laba yang semestinya untuk mendapatkan harga saham perdana setinggi-tingginya karena dana pada saat penjualan inilah yang benar-benar akan masuk ...
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Pengaruh Earnings Management Terhadap Firm Value Dengan Earnings Quality Sebagai Variabel Intervening
... dengan earnings management. Earnings management diharapkan dapat meningkatkan nilai perusahaan (firm value) pada saat tertentu (Herawaty, ...
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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)
... that earnings management affects on the company's choices of seasoned equity offerings (SEOs) operating ...that earnings management has animpact on the real activity ...did earnings ...
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