Real And Accruals Earnings Management And Value Relevance Of Accounting Information Among Indonesian Listed Companies

The outbreak of the 1997 East Asian financial crisis, weak corporate governance practices in Indonesia and their impact on the relations between earnings management and value relevance of accounting information have motivated the present study to pursue the following objectives: (1) to examine th...

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Main Author:	Subekti, Imam
Format:	Thesis
Language:	English
Published:	2012
Subjects:	HD28-70 Management Industrial Management
Online Access:	http://eprints.usm.my/45892/1/IMAM%20SUBEKTI_HJ.pdf
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id	my-usm-ep.45892
record_format	uketd_dc
spelling	my-usm-ep.458922020-01-15T02:31:07Z Real And Accruals Earnings Management And Value Relevance Of Accounting Information Among Indonesian Listed Companies 2012-02 Subekti, Imam HD28-70 Management. Industrial Management The outbreak of the 1997 East Asian financial crisis, weak corporate governance practices in Indonesia and their impact on the relations between earnings management and value relevance of accounting information have motivated the present study to pursue the following objectives: (1) to examine the tactics employed by Indonesian public listed companies to conduct earnings management in the attempt to avoid reporting losses, (2) to investigate the relationship between accounting information (earnings and book value of equity) and firm value, and (3) to investigate the effect of earnings management practices on the value relevance of accounting information. The sample of this study comprises 97 public companies listed in the Indonesian Stock Exchange over the period of 1995 to 2006 with 1164 firm-years observations. Panel data regression was employed to test the hypotheses. The results show that Indonesian public companies tend to perform real earnings management rather than accruals earnings management to avoid reporting losses. Real activities which are used as vehicle to perform earnings management are cash flow from operation, production costs, and discretionary expenses. On the other hand, accruals accounts are managed through the use long-term accruals. The results also reveal that earnings and book value of equity are still relevant in measuring firm value 2012-02 Thesis http://eprints.usm.my/45892/ http://eprints.usm.my/45892/1/IMAM%20SUBEKTI_HJ.pdf application/pdf en public phd doctoral Universiti Sains Malaysia Pusat Pengajian Pengurusan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HD28-70 Management Industrial Management
spellingShingle	HD28-70 Management Industrial Management Subekti, Imam Real And Accruals Earnings Management And Value Relevance Of Accounting Information Among Indonesian Listed Companies
description	The outbreak of the 1997 East Asian financial crisis, weak corporate governance practices in Indonesia and their impact on the relations between earnings management and value relevance of accounting information have motivated the present study to pursue the following objectives: (1) to examine the tactics employed by Indonesian public listed companies to conduct earnings management in the attempt to avoid reporting losses, (2) to investigate the relationship between accounting information (earnings and book value of equity) and firm value, and (3) to investigate the effect of earnings management practices on the value relevance of accounting information. The sample of this study comprises 97 public companies listed in the Indonesian Stock Exchange over the period of 1995 to 2006 with 1164 firm-years observations. Panel data regression was employed to test the hypotheses. The results show that Indonesian public companies tend to perform real earnings management rather than accruals earnings management to avoid reporting losses. Real activities which are used as vehicle to perform earnings management are cash flow from operation, production costs, and discretionary expenses. On the other hand, accruals accounts are managed through the use long-term accruals. The results also reveal that earnings and book value of equity are still relevant in measuring firm value
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Subekti, Imam
author_facet	Subekti, Imam
author_sort	Subekti, Imam
title	Real And Accruals Earnings Management And Value Relevance Of Accounting Information Among Indonesian Listed Companies
title_short	Real And Accruals Earnings Management And Value Relevance Of Accounting Information Among Indonesian Listed Companies
title_full	Real And Accruals Earnings Management And Value Relevance Of Accounting Information Among Indonesian Listed Companies
title_fullStr	Real And Accruals Earnings Management And Value Relevance Of Accounting Information Among Indonesian Listed Companies
title_full_unstemmed	Real And Accruals Earnings Management And Value Relevance Of Accounting Information Among Indonesian Listed Companies
title_sort	real and accruals earnings management and value relevance of accounting information among indonesian listed companies
granting_institution	Universiti Sains Malaysia
granting_department	Pusat Pengajian Pengurusan
publishDate	2012
url	http://eprints.usm.my/45892/1/IMAM%20SUBEKTI_HJ.pdf
_version_	1747821584766205952

Real And Accruals Earnings Management And Value Relevance Of Accounting Information Among Indonesian Listed Companies

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