Analisis pengaruh efek entrenchment pemilik saham pengendali terbesar terhadap manajemen laba riil

Deskripsi

The objective of this research is to analyze the effect of the entrenchment effect of the biggest ultimate ownership on real earnings management in manufacture firms listed in Indonesia Stock Exchanges period 2008-2009. The method used in this research is Ordinary Least Square with cross section data. The result showed that the entrenchment effect of the biggest ultimate ownerships have negative effects on real earnings management through sales manipulation, overproduction, and discretionary expenses manipulation.Ada tabel