EARNINGS MANAGEMENT AND THE VALUE RELEVANCE OF EARNINGS

Prayitna, Ivana (2015) EARNINGS MANAGEMENT AND THE VALUE RELEVANCE OF EARNINGS. S1 thesis, UAJY.

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Abstract

This research examine whether earnings management negatively affects the value relevance of earnings. I measure earnings management using Modified Jones model. Following the research by Fattahi, MoeinAddin and Abtahi (2014), I regress stock prices with earnings and discretionary accruals. The results showearnings is value relevant and earnings management positively affects the value relevance of earnings

Item Type: Thesis (S1)
Uncontrolled Keywords: earnings management, value relevance of earnings, relevance, and reliability
Subjects: Business Management > International Marketing
Divisions: Fakultas Ekonomi > Manajemen Internasional
Depositing User: Editor UAJY
Date Deposited: 12 Aug 2015 11:06
Last Modified: 12 Aug 2015 11:06
URI: http://e-journal.uajy.ac.id/id/eprint/7771

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