Sari, Ratna Candra 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 Accountin g and Auditing, 06 (06). ---. ISSN 1548-6583
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Abstract
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 |
|---|---|
| Subjek: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Dr.SE.M.Si SRI SURYANINGSUM |
| Date Deposited: | 18 Nov 2016 03:45 |
| Last Modified: | 31 Oct 2017 07:28 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/8500 |
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