Candra Sari, Ratna and Ratna, Sony and Suryaningsum, Sri (2010) Does investor protection affect the choice of earnings management methods through real activity manipulation and accrual manipulation? Asian comparison. Journal of Modern Accounting and Auditing, 6 (6). pp. 1-13. ISSN 1548-6583
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Abstract
This paper examines systematic differences in earnings management through real activity manipulation and accrual manipulation across 7 Asia countries. The study proposes arguments that in economies with high investor protection, managers prefer to manage earnings through real activity manipulation rather than through accrual manipulation because accrual manipulation is more likely to draw auditors or regulators scrutiny than real decisions about pricing and production. The study findings are consistent with prediction. Despite being in economies with high investor protection, managers still have bigger discretion in managing earnings through real activities rather than accrual manipulation. Key words: earnings management; real activity manipulation; investor protection
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | SRI SURYANINGSUM - |
| Date Deposited: | 30 Oct 2017 02:08 |
| Last Modified: | 31 Oct 2017 04:26 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/12023 |
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