EARNING MANAGEMENT: PHENOMENONS YOU CANNOT AVOID

نویسندگان

چکیده

Earning management is a phenomenon that difficult to avoid because it was the effect of accrual basis usage in preparation financial statements. The agreed upon as for preparing statements indeed more rational and fair compared cash basis. Conflicts interest are increasing, especially principal cannot monitor daily activities ensure works accordance with shareholders' wishes. objective this research measure earnings 78 companies Indonesia have conducted an IPO 2008-2019. Earnings measured determine behavior managers by utilizing when going conduct IPO. We collect secondary data provided IDX sample private SOEs IPOs on Stock Exchange (BEI) from 2008 2013. results study reveal calculation measurement methods Discretionary Accrual (DA) has minimum DA value -384.41 maximum 27.04. one-sample t-test test statistically show significance below 5%, shows tend do before conducting

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ژورنال

عنوان ژورنال: Journal of business studies and management review

سال: 2022

ISSN: ['2597-369X', '2597-6265']

DOI: https://doi.org/10.22437/jbsmr.v5i2.19278