scholarly journals Determinants of Real Earning Management: A Study in Public Listed Companies in Pakistan Stock Exchange

2020 ◽  
Vol 5 (2) ◽  
pp. 96-111
Author(s):  
Saeed Siyal ◽  
Waqas Ahmed ◽  
Muhammad Musa Kaleem ◽  
Lulu Wang
Keyword(s):  
Stock Exchange ◽  
Listed Companies ◽  
Earning Management ◽  
Real Earning

scholarly journals Earning Management AND International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study

2020 ◽  
Vol 9 (2) ◽  
pp. 603
Author(s):  
Omar Alhawatmeh
Keyword(s):  
Empirical Study ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Implementation Process ◽  
Listed Companies ◽  
Earning Management ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
Amman Stock Exchange ◽  
Jones Model

This research came for studying the implementation IFRSs and its impact on earning management in Jordan .The data onto analysis will be the  listed companies of Amman Stock Exchange (ASE) for period is from 2001-2018, and to find value earning management (EM), we used modified Jones model .the result shows the implementation IFRS have negatively effects on earning management.

scholarly journals Perilaku Manajemen Laba Berdasarkan Siklus Hidup Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1307-1321
Author(s):  
Chyntya Lisnawati ◽  
Nurzi Sebrina
Keyword(s):  
Life Cycle ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Real Earning ◽  
Start Up

This study aims to examine earnings management behavior is based on the company life cycle. This study is classified as comparative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 61 companies as the research’s sample. Earning managements is measured through accrual earnings management and real earning management. Company life cycle is measured using the company cash flow. The type of data used is secondary data obtained from www.idx.co.id and used is descriptive analysis. The results of this study indicate that:1) company in the start up, growth, mature and decline stages tend to use real earning management, 2)there is no decrease in earnings management as the life cycle changes from start up, growth, mature and decline stages

scholarly journals EFEK MODERASI DEWAN KOMISARIS ANTARA MANAJEMEN LABA RIIL, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 14 (2) ◽  
pp. 147
Author(s):  
Mariana Ulfa Sofwan
Keyword(s):  
Stock Exchange ◽  
Control Variable ◽  
Negative Influence ◽  
Positive Influence ◽  
Earning Management ◽  
Negative Effects ◽  
Real Earning ◽  
Positive Effects ◽  
Test Of Hypothesis ◽  
Csr Disclosure

<p><em>The purpose of this research was to find out the effect of real earning management, profitability, liquidity and leverage with the board of commissoners as a moderating variable on CSR disclosure and size as a control variable.  This research uses multiple regression testing. The sample is a basic industrial and chemical manufacturing company listed on the Indonesia Stock Exchange by sampling 129 companies from 2015-2017. Sample determination was done by using purposive sampling method. The test of hypothesis using SPSS application. Based on the results of the analysis can be concluded that real earning management, profitability, and liquidity has positive effects on CSR disclosure, while leverage has negative effects on CSR disclosure. The board of comissoners was able to strenghten the positive influence of real earning management and liquidity on CSR disclosure and also able to weaken the negative influence of leverage on CSR disclosure. However, the board of comissoners was unable to strenghten the positive positive influence of profitability on CSR disclosure.</em></p>

Influence of International Financial Reporting Standards on Earnings Management: Comparative Study of Pre-Post IFRS Era in Malaysia

2019 ◽  
Vol 16 (11) ◽  
pp. 4692-4697
Author(s):  
Suramon Chancharoen ◽  
Saroge Vasuvanich ◽  
Khomsan Laosillapacharoen
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Listed Companies ◽  
Cross Sectional Study ◽  
Earning Management ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Cross Sectional ◽  
Financial Reporting Standards ◽  
Quality Of Accounting Information

Purpose—The motive of this study is to examine the IFRS (International Financial Reporting Standards) and to investigate the influence of its introduction on earning management in the companies (registered as public listed companies) of Malaysia, as the idea of IFRS is to make the statements of the companies more transparent and comparable. Design/Methodology/Approach—100 firms listed on Bursa Malaysia (Stock exchange) were taken for the sampling of data and were investigated to examine the quality of accounting information. In this study, the motive was to evaluate and measure the Earning Management Score (EMS) with respect to the context of Malaysian listed companies. It is based upon cross-sectional study which was introduced by Kothari et al. (2005) and later modified by Jones. The discretionary accruals in this study are evaluated on the basis of the historical estimations of the industry. Findings—The findings of this research suggests that IFRS influences the recognition of the losses in financial statements which depends upon the disclosure requirements and also the relevance of the financial data. Research Limitations/Implications—Every research is bounded by certain limitations. Similarly, in this study there were also few limitations encountered. Firstly, this study covers only one aspect of IFRS which is observance of the intensity of Earning Management, Therefore the conclusion is drawn towards that respective aspect only. Also, the EM (Earning management) is not only and always apprehended via the accrual models, so in future reference other models can be used as well. Finally, this study was based on cross-sectional approach which assumes that all the firms in the industry tend to have same accruals. Whereas, in reality companies differ from each other in structure, characteristically and in all aspects.

scholarly journals Study of Earning Management and Audit Quality in Indonesi

2019 ◽  
Vol 1 (2) ◽  
pp. 79-88
Author(s):  
Rika Puspita Sari ◽  
Rida Perwita Sari
Keyword(s):  
Empirical Evidence ◽  
Audit Quality ◽  
Annual Report ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Listed Companies ◽  
Partial Least Square ◽  
Least Square ◽  
Earning Management ◽  
Research Show

The objectivites of the research is to find out empirical evidence of the determine audit quality in mediating the relantionship between KAP size, KAP tenure and earnings managemen. The population of this study was listed companies in the manufacturing sector at the Indonesia Stock Exchange, and the sample was determined based on following criteria: (a) the annual report ended 31 December, (b) not include in financial secto, ect. There were 355 companies meeting the criteria. The technique used is the analysis of Partial Least Square (PLS). Theresult of this research show that (1) KAP size have significant effect on audit quality; (2) KAP tenure have significant effect on audit quality; (3) Audit quality have significant effect on earning management; (4) KAP size capable of being mediating variabel in the relantionship between KAP size with earning management; (5) KAP Tenure does not capable of being mediating variable in the relantionship between KAP tenure with earning management

scholarly journals EARNINGS MANAGEMENT AND ITS DETERMINANT (STUDY OF LISTED COMPANIES ON INDONESIA STOCK EXCHANGE)

AKUNTABILITAS ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 89-102
Author(s):  
Ruth Samantha Hamzah ◽  
Efva Octavina Donata Gozali ◽  
Nur Khamisah
Keyword(s):  
Decision Making ◽  
Earnings Management ◽  
Firm Size ◽  
Management Practices ◽  
Stock Exchange ◽  
Listed Companies ◽  
Earning Management ◽  
Decision Making Process ◽  
Analysis Method ◽  
Independent Variables

The study aims to identify the determinant factors that affecting earning management practices of companies. We used firm size, age, leverage (DER) and profitability (ROA) as independent variables in term of earnings management detection. There were 344 listed companies in Indonesian Stock Exchange at the year of 2017 and 2018, thus there were 688 observed companies as samples. Purposive sampling and multiple regression were employed as sampling and analysis method, respectively. The results show that firm size, age and ROA have a significant effect toward earnings management, whilst DER has no significant effect towards earning management. In addition, earnings management detection provides information to investors and potential investors in decision making process.

scholarly journals Earnings Management and Fraudulent Financial Reporting

2019 ◽  
Vol 4 (2) ◽  
pp. 50-55
Author(s):  
Rosita Suryaningsih ◽  
Febryanti Simon
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Financial Reporting ◽  
Financial Services ◽  
Stock Exchange ◽  
Earning Management ◽  
Fraudulent Financial Reporting ◽  
Real Earning ◽  
Operational Activities ◽  
Operating Activities

Objective – The objective of this research is to obtain empirical evidence about the effect of real earnings management that is proxied by abnormal Cash Flow from operating and discretionary expenses towards fraudulent financial reporting. Methodology/Technique – The objects in this research are companies listed on the Indonesian Stock Exchange (idx) between 2011 and 2015 comprised of companies that have engaged in fraudulent activities as well as those that have not, to enable a comparison to be made. The companies that have engaged in fraudulent financial reporting were obtained from a list issued by the Financial Services Authority (OJK), being the agency that oversees the capital market in Indonesia. The sampling is conducted using purposive sampling. Secondary data is used, and the hypotheses are testing using logistic regression analysis. Findings – The results of this research show that: (1) Real Earning Management proxied by Abnormal Cash Flow from operating activities (CFO) have a significant effect towards Fraudulent Financial Reporting (FFR), (2) Real Earning Management proxied by Abnormal Discretionary Expenses does not have an effect on Fraudulent Financial Reporting (FFR) and (3) Real Earning Management that is proxied by Abnormal Cash Flow from operating (CFO) and Abnormal Discretionary Expenses have a simultaneous and significant effect on Fraudulent Financial Reporting (FFR). Novelty – Based on these findings, this research provides insight to companies to enable them to give greater attention to abnormal cash flow from operating activities due to the effect this has on companies that are suspected of committing irregularities in its operational activities. This is important because fraudulent reporting can erode investor’s confidence and thereby reduce investment in the company. Type of Paper: Empirical. Keywords: Abnormal Cash Flow; Abnormal Discretionary Expenses; Financial Services Authority (OJK); Fraudulent Financial Reporting; Real Earning Management. Reference to this paper should be made as follows: Suryaningsih, R; Simonb F; 2019. Earnings Management and Fraudulent Financial Reporting, Acc. Fin. Review 4 (2): 50 – 55 https://doi.org/10.35609/afr.2019.4.2(3) JEL Classification: G40, G41, G49.

scholarly journals The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management

2015 ◽  
Vol 13 (1) ◽  
pp. 917-935
Author(s):  
Surifah
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Stock Exchange ◽  
Banking System ◽  
Real Earnings Management ◽  
Earning Management ◽  
Real Activity ◽  
Controlling Shareholders ◽  
Real Earning ◽  
Negative Impacts

This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, family-controlled banks and private institutions prefer real earnings management through interest expense and discretionary expenses. Foreign-controlled- banks choose earnings management through discretionary expenses. The implementation of corporate governance in Indonesia banking is high and giving negative impacts both to accrual and real-based earnings management. Concentrated ownership gives positive influences toward the accrual earning management and real earning management through discretionary expenses. The bank size has a positive and significant influence on accrual earnings management, yet its effect is negative and significant on real earning management through interest expenses. The findings contribute to the development of financial accounting literatures because there are small numbers of previous research on accrual discretionary on family-owned companies. Company does not indicate the increase of earnings quality, but it is indeed indicating that controlling family pays more attention on choosing the real activity-based earnings management to cover the expropriation. Accrual discretionary-based earnings management is intra-period reversely thus it cannot cover the permanent expropriation of controlling owners. The research also contributes to the studies of real-based earnings management measurement in banking system which has not been become a concern of research on previous studies.

scholarly journals How do Family and Managerial Ownership Structure Effect Real Earnings Management?

2021 ◽  
pp. 50-58
Author(s):  
M. Siraji ◽  
M. C. A. Nazar
Keyword(s):  
Earnings Management ◽  
Ownership Structure ◽  
Developing Economies ◽  
Stock Exchange ◽  
Real Earnings Management ◽  
Earning Management ◽  
Managerial Ownership ◽  
Management Activity ◽  
Policy Makers ◽  
Real Earning

Despite several works on corporate governance examine the ownership structure on earnings management, the empirical research on Real Earnings Management (REM) is limited. Thus, the main purpose of the research is to examine the effect of family and managerial ownership on real earnings management of selected non-financial listed companies at Colombo Stock Exchange (CSE) in Sri Lanka. The researchers use quantitative approach to address this current issue, and the data were collected using a sample of 206 firms listed at the CSE during the highest market capitalization period from 2015/2016 to 2019/2020, and eliminated the companies listed in the industry of bank, finance and insurance because the companies are governing by rules and regulation. The study found that family and managerial ownership play a prominent role and negatively related with real earning management activity. The finding of the study contributes to knowledge in earnings management of agency theory literature in developing economies, and help the investors, supplier auditors and policy makers for their decision-making activities by detecting the real earning management in different ownership structure.

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