文章基本信息

标题：Implementation of Corporate Governance Influence to Earnings Management
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作者：Hedwigis Esti Riwayati ; Hedwigis Esti Riwayati ; Markonah 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2016
卷号：219
页码：632-638
DOI：10.1016/j.sbspro.2016.05.044
语种：English
出版社：Elsevier
摘要：AbstractThe purpose of this paper is to test the influences of corporate governance implementation to earnings management practical. This research used two stages data analysis. Firstly, this research used asymmetrical information variable as intervening variable. Secondly it would have increased significant rate in Structural Equation Modeling those variable used without intervening variable. This research used primary data, collected by 70 respondents. The respondent are all experts, manager, decision maker and the owner. They are performers in the corporate governance. The research has the previous model and method which explain implementation of corporate governance reduced the bad impact of earnings management.
关键词：Corporate Governance;Asymmetrical Information;Earnings Management