PENGARUH MANAJEMEN LABA NYATA TERHADAP KINERJA
ABSTRACT: This paper examines
the consequences of real earnings management on performance by using sample consists
of manufacture firms listed in the Indonesian Stock Exchange for the period
from 2000 to 2006. This study addresses on following three types of real earnings
management activities: decreasing discretionary SG&A expense, timing of the
sale of fixed asset to re-port gains, and over production. The evidence shows that
real earnings management has an economically significant negative impact on
future operating performance. Real earnings management, however, has no significant
effect on future market performance.
Keywords: real earnings
management, return on as-set, stock return, and net operating asset
Penulis: Batsyeba Maria
Kristina
Kode Jurnal: jpmanajemendd080028
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