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Pilihan strategi manajemen laba : book-tax conforming atau nonconformingearnings management : studi empiris pada perusahaan publik yang terdaftar di Bursa Efek Indonesia yang melakukan penyejian kembali laporan keuangan

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This study examines whether the firm-specific characteristics impact management?s preference in choosing the earnings management stratgey - book tax conforming or nonconforming earnings management. The tradeoffs between the strategy are related with the tax and regulation consequences of the upward pretax earnings management that the company must as sure. This study utilize a sample of firms that restated their earnings downward and thus can be presumed that they have managed their earnings upward. This study find that Indonesian firms that engaged in upward earnings management are more likely to manage earnings in a nonconforming manner than the conforming one. This study also succeed in finding that firms with net operating loss carryforward, or that engaged in accounting fraud rely more on conforming earnings management, but it can not find evidence for the characteristic of sufficiently high free cash flow and a big 4/5 auditor. Overall, the result of the study couldn?t show whether the tradeoff between net present value of tax benefits and net expected detection costs related with the nonconforming earnings management, which the firms faced, are really significantly impact the decision of earnings management strategy. Keywords: Earnings management, current tax expense, deferred tax expense, earnings restatementAda tabel

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Ketersediaan

Call Number	Location	Available
6178	PSB lt.2 - Karya Akhir	1

Penerbit	Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2008
Edisi	-
Subjek	Corporate strategy Financial statements Earnings Earnings management
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	xi, 109 p. : 30 cm.
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data