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

页码：41 / 46

页数：6

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