文章基本信息

标题：Earning Management dan Expected Future Earning di Bursa Efek Indonesia
本地全文：下载
作者：Taofiq Rachmat ; Hermanto Siregar ; Tb Nur Ahmad Maulana 等
期刊名称：Jurnal Aplikasi Bisnis dan Manajemen
印刷版ISSN：2528-5149
电子版ISSN：2460-7819
出版年度：2017
卷号：3
期号：3
页码：466-466
DOI：10.17358/jabm.3.3.466
出版社：Bogor Agricultural University
摘要：The purpose of this study was to applicated M-score to identify earning management in Indonesian corporation. This study also aims to analyst future earning condition from kind of group or sector of corporation which is indicated doing earning management. This study took a sample of 42 corporation using criteria about corporation which is had negatif information. The results of multiple linear regression analysis show that there is evidence that companies with an Earning Management detected earn lower future earnings (a study in Indonesian Stock Exchange Market), the ability of forecast changes in future earnings stems from its ability of predictive power of M-Score (Earning Management Detection Model). There is also, evidence that group companies which had “high attention” from Regulator earn lower expected future earnings. Based on the results of this study, the stake holder are advised to consider M-score to make judgement about financial reports.
关键词：earning management; expected future earning; bursa efek indonesia; m;score; data panel