文章基本信息

标题：The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity
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作者：Zumratul Meini ; Zumratul Meini ; Sylvia Veronica Siregar 等
期刊名称：Journal of Economics, Business & Accountancy
印刷版ISSN：2087-3735
电子版ISSN：2088-785X
出版年度：2014
卷号：17
期号：2
页码：269-280
DOI：10.14414/jebav.v17i2.309
语种：English
出版社：Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
摘要：There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods. Analysis in this study uses the Panel Regression Fixed Effect method. The result shows that accrual and real earnings management do not weaken earnings persistence. Furthermore, it was found that accrual earnings management has a positive effect on the cost of equity. Conversely, earnings management through real activity manipulation has a negative effect on the cost of equity. These results may indicate that investors are already aware of a firms earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.
其他摘要：Terdapat dua jenis manajemen laba: manajemen laba akrual dan manajemen laba riil. Penelitian ini bertujuan untuk menilai efek dari manajemen laba pada persistensi laba dan biaya ekuitas pada 155 perusahaan yang terdaftar di Bursa Efek Indonesia selama per
关键词：Earnings Management;Discretionary Accruals;Real Earnings Management;Earnings Persistence;Cost Of Equity