Sanjaya, I Putu Sugiartha THE EFFECT OF REAL ACTIVITIES MANIPULATION TO ACCRUAL EARNINGS MANAGEMENT. THE EFFECT OF REAL ACTIVITIES MANIPULATION TO ACCRUAL EARNINGS MANAGEMENT.
![[img]](http://e-journal.uajy.ac.id/style/images/fileicons/text.png) |
Text (Accounting Conference)
ACDC001.pdf Download (210kB) |
Abstract
There are three ways to manage earnings. That is accruals, real, and shifting. The famous method to manage earnings is accruals and real. Usually, real activities manipulation is conducted on the going of period. The action will increase the loss for the firms at the end of period. To avoid the loss, managers will manage earnings through accruals (discretionary accruals). Therefore, the objective of this study is to investigate whether real activities manipulation positively influences accruals earnings management. To investigate the issue, this study collected data from Indonesian Stock Exchange. Samples of this study are the manufacturing companies. There are 195 firm year from 2003 to 2007. The results of this study support research hypothesis that real activities manipulation positively influence accruals earnings management. The higher real activities manipulation effects higher accruals earnings management at the end of period.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | earnings management, real activities manipulation and accruals earnings management |
| Subjects: | Akuntansi > Akuntansi Keuangan |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Editor UAJY |
| Date Deposited: | 09 Nov 2015 07:50 |
| Last Modified: | 09 Nov 2015 07:50 |
| URI: | http://e-journal.uajy.ac.id/id/eprint/8319 |
Actions (login required)
 |
View Item |
