The Effect of Earnings Management on the Probability of Fraud and Financial Distress

被引：0
|
作者：
Kurniawan, Arief [1 ]
Hermawan, Ancella Anitawati [1 ]
机构：
[1] Univ Indonesia, Fac Econ & Business, Depok 16424, Indonesia
来源：
PROCEEDINGS OF THE 6TH INTERNATIONAL ACCOUNTING CONFERENCE (IAC 2017) | 2017年 / 55卷
关键词：
Earnings management; fraud; financial distress; FIRM;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The objective of this research is to examine the effect of earnings management on fraud, and its subsequent influence on the probability of financial distress. Hypothesis testing is conducted using the logistic regression method with a sample of listed companies in Indonesia Stock Exchange from 2009 to 2013. The sample of fraudulent companies is based on sanction decisions of the Indonesian Financial Service Authorities applied from 2009 to 2013. The results of this study show that earnings management increases the probability of fraudulent action. However, this study does not find that the increase in the probability of fraud will also increase the probability of financial distress.
引用
收藏
页码：1 / 6
页数：6
相关论文
共 50 条
  • [11] Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress
    Ghazali, Aziatul Waznah
    Shafie, Nur Aima
    Sanusi, Zuraidah Mohd
    [J]. 7TH INTERNATIONAL CONFERENCE ON FINANCIAL CRIMINOLOGY 2015, 7TH ICFC 2015, 2015, 28 : 190 - 201
  • [12] The effect of foreign currency hedging on the probability of financial distress
    Magee, Shane
    [J]. ACCOUNTING AND FINANCE, 2013, 53 (04): : 1107 - 1127
  • [13] Bank financial distress and earnings management strategies: evidence from MENA countries
    Ben Rejeb, Mouna
    Alzyadat, Safwan
    Merzki, Nozha
    [J]. ASIAN REVIEW OF ACCOUNTING, 2024,
  • [14] The Effects of External Pressures, Financial Targets and Financial Distress on Financial Statement Fraud
    Safiq, Muhamad
    Seles, Wike
    [J]. PROCEEDINGS OF THE 5TH ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING RESEARCH (AICAR 2018), 2018, 73 : 57 - 61
  • [15] The impact of SME's pre-bankruptcy financial distress on earnings management tools
    Campa, Domenico
    Camacho-Minano, Maria-del-Mar
    [J]. INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2015, 42 : 222 - 234
  • [16] Preempting fraud: a financial distress prediction perspective on combating financial crime
    Halteh, Khaled
    Tiwari, Milind
    [J]. JOURNAL OF MONEY LAUNDERING CONTROL, 2023, 26 (06): : 1194 - 1202
  • [17] Financial distress, political affiliation and earnings management: the case of politically affiliated private firms
    Jacoby, Gady
    Li, Jialong
    Liu, Mingzhi
    [J]. EUROPEAN JOURNAL OF FINANCE, 2019, 25 (06): : 508 - 523
  • [18] The Effect of Prior Financial Performance on Organizational Reputation and Earnings Management
    Quang Linh Huynh
    Nguyen Van Nguyen
    [J]. JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2019, 6 (04): : 75 - 81
  • [19] An analysis of the positive effect of real earnings management on financial performance
    Lim, Hyoung Joo
    Mali, Dafydd
    [J]. ASIAN REVIEW OF ACCOUNTING, 2023, 31 (02) : 284 - 316
  • [20] Scoring the financial distress and the financial statement fraud of Garuda Indonesia with ⟪DDCC⟫ as the financial solutions
    Aviantara, Ryan
    [J]. JOURNAL OF MODELLING IN MANAGEMENT, 2023, 18 (01) : 1 - 16
12345