Title of article
accrual earnings management and real earnings management: increase or destroy firm value?
Author/Authors
darmawan, i putu edi brawijaya university - faculty of economics and business, indonesia , t, sutrisno brawijaya university - faculty of economics and business, indonesia , mardiati, endang brawijaya university - faculty of economics and business, indonesia
From page
8
To page
19
Abstract
this study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. the analysis technique used is multiple linear regression analysis. the research samples were manufacturing firms listed on the indonesia stock exchange during the period of 2013 to 2017. the analysis tool used is multiple linear regression. the test results showed that accrual earnings management measured by discretionary accruals did not affect on value of the firm. real earnings management was found to have a negative effect on firm value.
Keywords
accrual earnings management , real earnings management , firm value
Journal title
International Journal of Multicultural and Multireligious Understanding
Journal title
International Journal of Multicultural and Multireligious Understanding
Record number
2566305
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