SARI, Ratna Candra and WARSONO, Sony and SURYANINGSUM, Sri (2010) DOES INVESTOR PROTECTION AFFECT THE CHOICE OF EARNINGS MANAGEMENT METHODS THROUGH REAL ACTIVITY MANIPULATION AND ACCRUAL MANIPULATION? ASIAN COMPARISON. David Publishing.
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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.
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | SRI SURYANINGSUM - |
| Date Deposited: | 29 Oct 2018 03:12 |
| Last Modified: | 29 Oct 2018 03:12 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/17184 |
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