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Accrual Earnings Management and Real Earnings Management: Increase Or Destroy Firm Value?
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نویسنده
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Darmawan I Putu Edi ,T Sutrisno ,Mardiati Endang
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منبع
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International Journal Of Multicultural And Multireligious Understanding - 2019 - دوره : 6 - شماره : 2 - صفحه:8 -19
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چکیده
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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.
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کلیدواژه
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Accrual Earnings Management ,Real Earnings Management ,Firm Value
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آدرس
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Brawijaya University, Faculty Of Economics And Business, Indonesia, Brawijaya University, Faculty Of Economics And Business, Indonesia, Brawijaya University, Faculty Of Economics And Business, Indonesia
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Authors
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