Profitability, Firm Size, and Earnings Management: the Moderating Effect of Managerial Ownership

被引：0
|
作者：
Purnama, Inda [1 ]
Nurdiniah, Dade [1 ]
机构：
[1] Inst Teknol & Bisnis Kalbis, Fak Bisnis, Jakarta, Indonesia
来源：
PROCEEDINGS OF THE 5TH ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING RESEARCH (AICAR 2018) | 2018年 / 73卷
关键词：
profitability; firm size; earnings management; managerial ownership;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This research examines the effect of Profitability and firm size on earnings management with managerial ownership as moderation. The total sample in this research as many as 60 companies listed in Indonesia Stock Exchange in the period 2012-2016. Test results show that profitability has a positive effect on earnings management and firm size negatively affect earnings management. Managerial ownership is not a moderating variable profitability and firm size influence on earnings management.
引用
收藏
页码：41 / 46
页数：6
相关论文
共 50 条
  • [1] The Interaction Effect of Institutional Ownership and Firm Size on the Relationship between Managerial Ownership and Earnings Management
    Ratnawati, Vince
    Hamid, Mohamad Ali Abdul
    Popoola, Oluwatoyin Muse Johnson
    [J]. PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ACCOUNTING STUDIES (ICAS) 2016, 2016, : 177 - 183
  • [2] Firm life cycle and earnings management: The moderating role of state ownership
    Nguyen Vinh Khuong
    Le Huu Tuan Anh
    Nguyen Thi Hong Van
    [J]. COGENT ECONOMICS & FINANCE, 2022, 10 (01):
  • [3] Managerial Ownership Structure and Earnings Management
    Yang, Chi-Yih
    Lai, Hung-Neng
    Tan, Boon
    [J]. JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, 2008, 6 (01) : 35 - +
  • [4] Impact of working capital management on firm profitability and liquidity: the moderating role of family ownership
    Abdullah
    Hashmi, Muhammad Arsalan
    Iqbal, Muhammad Sikander
    [J]. ACCOUNTING RESEARCH JOURNAL, 2022, 35 (05) : 676 - 697
  • [5] Earnings management and managerial ownership in private firms
    O'Callaghan, Steve
    Ashton, John
    Hodgkinson, Lynn
    [J]. JOURNAL OF APPLIED ACCOUNTING RESEARCH, 2018, 19 (04) : 648 - 668
  • [6] Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective
    Liu, Tingli
    Abdelbaky, Aya
    Elamer, Ahmed A.
    Elmahgoub, Mohamed
    [J]. HELIYON, 2023, 9 (12)
  • [7] THE MODERATING IMPACT OF FIRM SIZE ON THE RELATIONSHIP BETWEEN WORKING CAPITAL MANAGEMENT AND PROFITABILITY
    Dalci, Ilhan
    Tanova, Cem
    Ozyapici, Hasan
    Bein, Murad A.
    [J]. PRAGUE ECONOMIC PAPERS, 2019, 28 (03): : 296 - 312
  • [8] Board independence, earnings management and the moderating effect of family ownership in Jordan
    Idris, Mohammed
    Abu Siam, Yousef
    Nassar, Mahmoud
    [J]. MANAGEMENT & MARKETING-CHALLENGES FOR THE KNOWLEDGE SOCIETY, 2018, 13 (02): : 985 - 994
  • [9] Impactful Female Directors and Earnings Management: The Moderating Effect of Ownership Concentration
    Al-Absy, Mujeeb Saif Mohsen
    [J]. ADMINISTRATIVE SCIENCES, 2023, 13 (05)
  • [10] Managerial compensation and firm performance: The moderating role of managerial ownership and other governance factors
    Adelopo, Ismail
    Adu-Ameyaw, Emmanuel
    Cheung, Kwok Yip
    Bako, Hajara Santali
    [J]. JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, 2023, 34 (03): : 31 - 46
12345