Image of Anlisis pengaruh market timing terhadap manajemen laba : studi empiris pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2007-2009

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Anlisis pengaruh market timing terhadap manajemen laba : studi empiris pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2007-2009

This study investigates the impact of market timing on earning management and timing earning consequences on CEOs who do not follow that strategy. This study uses the data of IDX listed manufaturing firms from 2007-2009 which qualify active criteria. This study refers to Chen et al. (2011) with the model to estimate earning management based on performance-matching model (Kothari et al., 2005). The result shows that market timing has no significant impact on earning management. Moreover, this study doesn?t find significant impact of market timing on earning management when either valuation or profitability is used to moderate the impact. The study also does not find any indication that the company which not following timing earning strategy will be more likely to have a forced CEO turnover. The result of this study is robust when earning management estimation model is replaced by modified Jones (Dechow et al., 1995) or Kasznik model (Kasznik, 1999).Ada tabel

Ketersediaan

Call NumberLocationAvailable
8172PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Market timing
Earnings management
manufacturing industri
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 88 p. ; 30 cm.
Info Detail Spesifik -
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