文章基本信息

标题：Earnings Management is Affected by Firm Size, Leverage and ROA: Evidence from Indonesia
本地全文：下载
作者：Nawang Kalbuana ; Budi Prasetyo ; Pribadi Asih 等
期刊名称：Academy of Strategic Management Journal
印刷版ISSN：1544-1458
出版年度：2021
卷号：20
期号：2
页码：1-12
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Earning management carried out continuously by the company can reduce the credibility of the company's financial statements. Earning management can increase the user bias of financial statements and can interfere in trusting the company's profit amount from technical financial statements as profit figures without engineering financial statements. This article evaluates the impact on earnings management of firm size, leverage, and ROA. The analysis methodology uses quantitatively descriptive approaches. Indonesian stock exchange data were used in financial statements from 2014 to 2018. Indonesia Stock Exchange website accessed data sources Data sources. The results show that the business sizes have little impact on earning management, while leverage and profitability affect earning management.
关键词：Earnings Management;Firm Size;Leverage;ROA