Engaging in Earnings Management to Avoid Negative Earnings

The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examine...

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Bibliographic Details
Main Author: Imam Subekti
Format: Article
Language:English
Published: University of Brawijaya 2010-04-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
Online Access:http://jamal.ub.ac.id/index.php/jamal/article/view/101/99