Managerial Ownership and Agency Conflicts: A Nonliear Simultaneous Equation Analysis of Mana-gerial Ownership, Risk Taking. Journal of Economics and Management, 3(1), 204–223.Ĭhen, C. Surplus Free Cash Flow, Earnings Management and Audit Committee. Dasar-dasar Manajemen Keuangan (Essential of Financial Management). Jakarta: Badan Pengawas Pasar Modal.īrigham, Eugene, F., and Houston, J. Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Indeks Produksi Industri Besar dan Sedang Menurut Dua Digit Kode ISIC, 2007-2011, Jakarta: Badan Pusat Statistik, view.php.īapepam. Journal of Financial Reporting and Accounting, 9(2), 141-160.īadan Pusat Statistik. The Effect of the Board Structure on Earnings Management Evidence From Portugal. Business and Management Review, 2(2), 52-61.Īlves, Sandra Maria G. Audit committee characteristics and earnings management in Malaysian Shariah-compliant companies. It means that companies with high free cash flow will restrict the practice of earnings management.Īlkdai, H. Based on the result of analysis concluded that all components of good corporate governance (audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership), have no significant effect on earnings management, while leverage ratio has a significant effect on earnings management, and free cash flow has a negative and significant effect on earnings management. Data were analyzed using multiple regression method. This research used 14 textile companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2007-2011. Discretionary accrual is the proxy of earning management. Good corporate governance is measured by audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership. The aim of this research is to provide empirical evidence on the impact of good corporate governance, free cash flow, and leverage ratio on earnings management. Fakultas Ekonomi Bisnis Universitas Airlangga SurabayaĮarnings management, good corporate governance, free cash flow, leverage ratio Abstract
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |