ARIELLA, KEZIA ANYA (2016) THE EFFECT OF GOODWILL IMPAIRMENT ON EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIA (PSAK 48 REVISION 2009 FROM IAS 36). .. pp. 1-19.
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Text (Jurnal Ekonomi Akuntansi Internasional)
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Abstract
This research examine the effect of goodwill impairment on earnings management. The change of standard stated that goodwill is no longer subject to amortization but impairment test raised a good chance for management to give their discretion over goodwill impairment. In this research, I estimate that goodwill impairment positively affects earnings management measured using discretionary accruals with board size, leverage, operating cash flows, and political cost as control variables. The model used for measuring discretionary accruals is Modified Jones model. By the total sample of 47 firms in Indonesia from 2011-2013, I found that goodwill impairment positively affects earnings management measured using discretionary accruals.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | earnings management, discretionary accruals, goodwill impairment |
| Subjects: | Financial Accounting > Public Sector Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi Internasional |
| Depositing User: | Editor UAJY |
| Date Deposited: | 20 Jun 2016 08:25 |
| Last Modified: | 20 Jun 2016 08:25 |
| URI: | http://e-journal.uajy.ac.id/id/eprint/9742 |
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