Earnings management: A bibliometric analysis

Vagner, Ladislav; Valášková, Katarína; Ďurana, Pavol; Lăzăroiu, George

doi:10.14254/2071-789x.2021/14-1/16

Cited by 30 publications

(17 citation statements)

References 61 publications

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“…Praktik manajemen laba merupakan konsep yang diciptakan perusahaan sedemikian rupa dengan tujuan menampilkan laporan keuangan yang sengaja dimodifikasi dan disesuaikan dengan kepentingan pihak tertentu agar terlihat berkualitas dan menarik (Hamzah et al, 2021). Praktik tersebut juga digunakan untuk pengambilan keputusan, mencapai kestabilan dalam laporan keuangan, dan hasil keuangan yang dapat diprediksi (Vagner et al, 2021). Permainan angkaangka dalam laporan keuangan kerap kali dilakukan oleh seorang manajer untuk mencapai tujuan yang diinginkan (Murniati & Hidayat, 2021).…”

Section: Manajemen Labaunclassified

Moderasi Kualitas Audit dalam Pengaruh Karakteristik Demografi CFO terhadap Manajemen Laba

Juany

Suparman

2022

EKOMBIS

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Penelitian ini bertujuan untuk mengetahui efek moderasi dari kualitas audit dalam pengaruh karakteristik demografi CFO terhadap manajemen laba pada perusahaan non-keuangan. Karakteristik CFO diwakili oleh gender dan tingkat pendidikan CFO. Penelitian kuantitatif ini menganalisis data dari 172 laporan tahunan perusahaan non keuangan yang terdaftar selama periode 2017-2021 di Bursa Efek Indonesia. Metode untuk menguji hipotesis adalah Moderated Regression Analysis (MRA). Temuan penelitian ini menunjukkan bahwa tidak terdapat pengaruh langsung yang signifikan antara gender dan tingkat pendidikan CFO terhadap manajemen laba. Kualitas audit juga tidak terbukti mempunyai efek moderasi dalam pengaruh karakteristik demografi CFO terhadap manajemen laba pada perusahaan sampel. Temuan ini menunjukkan bahwa keberadaan CFO wanita tidak dapat mengurangi konflik agensi dalam mengelola pendapatan. Temuan juga tidak dapat mendukung "Teori Eselon Atas" bahwa keputusan perusahaan secara langsung dipengaruhi oleh karakteristik individu. Temuan ini memperkuat argumentasi bahwa gender CFO perusahaan di negara berkembang tidak berpengaruh signifikan dalam pengambilan keputusan, demikian juga dengan tingkat pendidikan CFO. Temuan tersebut diperkuat dengan kondisi bahwa CFO tidak dapat mengambil keputusan akhir karena masih dipertimbangkan kembali oleh CEO. Hasil penelitian ini menyarankan investor untuk lebih mempertimbangkan karakteristik CEO sebagai manajemen puncak perusahaan. Selain itu, sebaiknya investor tidak hanya bergantung pada hasil audit yang baik karena tidak menjamin perusahaan tidak melakukan praktik manajemen laba. Hal ini dikarenakan adanya risiko litigasi yang minim dan kurangnya jangkauan auditor dalam memantau tindakan praktik manajemen laba di suatu perusahaan.

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Section: Manajemen Labaunclassified

Moderasi Kualitas Audit dalam Pengaruh Karakteristik Demografi CFO terhadap Manajemen Laba

Juany

Suparman

2022

EKOMBIS

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“…Managers may use their discretion to mislead shareholders concerning the economic performance of the company by using earnings manipulation (Di Meo et al, 2017). This is to ensure that the financial situation of a company is delivered in the best possible ways (Vagner et al, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

Monitoring Financial Risk and Earnings Manipulation Across Malaysia, Thailand and Indonesia

Zainon¹,

Jamaludin²,

Sali@Salleh³

et al. 2022

APMAJ

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This paper discusses the significance of mean difference in free cash flow, leverage, as well financial distress between Malaysia, Thailand, and Indonesia. It involved 582 samples from Bursa Malaysia, Stock Exchange of Thailand, and Indonesia Stock Exchange on an annual basis commencing from 2015 to 2017. The purpose of this study was to determine whether the significance of variables towards earnings manipulations (by proxy of discretionary accruals) within the countries can be used to propose a new regulation that focuses more towards reducing the earning manipulation within the firm, as results might be helpful for firms in the near future. Moreover, the study aimed to identify which firm within these three countries wholly manipulated earnings more than the other. The significance difference of the of earning manipulation for the 3 countries was investigated. The descriptive statistics tells that Indonesia had the highest debt compared to two other countries. Results from one-way ANOVA, which was used to determine if there was a significant difference for free cash flow, leverage, and financial distress respectively, across these countries, showed that there were mean significant differences for all three variables. Keywords: earnings manipulation, financial risk, Malaysia, Indonesia, Thailand

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“…There are also some studies that prove that the modified Jones model is the most powerful technique to indicate EM initiatives compared to the others (e.g. industry model, Healy DeAngelo model or standard Jones model) (Ayu et al, 2020;Grofcikova, 2020;Vagner et al, 2021). Based on the modified Jones model, discretionary accruals estimation is calculated using the following formulas.…”

Section: Earnings Management Estimationmentioning

confidence: 99%

Does Eva Influence The Level Of Earnings Management Practices?

Siekelová¹

2021

European Proceedings of Social and Behavioural Sciences

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The profit is the resulting effect of the enterprise's business activity and, at the same time, often the measure of whether the company is successful or not. The contribution deals with the issue of earnings management. It can be stated that the issue of earnings management is a modern phenomenon in recent years. The aim of the contribution is testing hypothesis about the existence of statistically significant relationship between the economic value added indicator and the level of earnings management practices within database. Data was obtained from the Amadeus database. The database contains 15,295 small and medium-sized companies operating in V4 countries. The research was focused on companies operating in NACE Rev. 2 main section: I. Accommodation and food services activities. There are several method of the earnings management measurement. The modified Jones model was chosen within the contribution.According to many authors, the model has sufficient explanatory power and it is used worldwide in many studies. The one-way ANOVA was used to test the hypothesis. Based on the results, there is a statistically significant relationship between EVA indicator and the level of the earnings management practices. Companies with higher value of EVA indicator use the earnings management practices to decrease reported profit. On the other hand, companies with lower value of EVA indicator use the earnings management practices to increase reported profit.

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Earnings management: A bibliometric analysis

Cited by 30 publications

References 61 publications

Moderasi Kualitas Audit dalam Pengaruh Karakteristik Demografi CFO terhadap Manajemen Laba

Moderasi Kualitas Audit dalam Pengaruh Karakteristik Demografi CFO terhadap Manajemen Laba

Monitoring Financial Risk and Earnings Manipulation Across Malaysia, Thailand and Indonesia

Does Eva Influence The Level Of Earnings Management Practices?

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