文章基本信息

标题：Managerial ability, corporate governance, and IFRS adoption as determinants of earnings management: Evidence from Indonesia
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作者：Luqman Hakim ; Dewi Rahayu ; Endri Endri 等
期刊名称：Problems and Perspectives in Management
印刷版ISSN：1727-7051
电子版ISSN：1810-5467
出版年度：2022
卷号：20
期号：1
页码：367-378
DOI：10.21511/ppm.20(1).2022.30
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：Earnings management practices revealed in companies are primarily determined by the role of management in providing the best performance reports for shareholders. The purpose of this study was to analyze the effect of managerial ability, independent commissioners, audit committees, quality of external auditors, and the application of International Financial Reporting Standards (IFRS) on earnings management practices. The research data were retrieved from manufacturing sector companies listed on the Indonesia Stock Exchange from 2014 to 2018. These data are analyzed using a panel data regression model. The empirical findings of the study prove that managerial ability, quality of external auditors, and the application of IFRS have a positive effect on earnings management.In contrast, independent commissioners have a negative effect. The audit committee does not affect earnings management. This study also reveals that the variables of corporate governance mechanisms, which consist of independent commissioners, audit committees, and the quality of external auditors, have different effects on earnings management practices. This indicates that corporate governance principles have not been appropriately implemented in a company. The managerial ability has a dominant role in carrying out old management practices with various manipulations of financial statements.