The Effect of Company Life Cycles on the Accruals Earnings Management With Internal Control System as Moderating Variable
Year: 2017
Type: article
Abstract: Earnings management and company life cycles are still interesting to be researched and dicussed because there are many cases of fraud in large local companies and abroad. The financial scandals by management from year to year have proven to increase and it is an irony because the scandlas were committed by financial manager of reputable companies. This study examined the relationship between the company lifecycles on accruals earnigns management and analyzed the internal control system to moderate the relationship between the company life cycles on accruals earnings management. This study used 502 data panel from Indonesian capital stock exchange in 2010-2014. The result of this study : the company life cycles did not affect the accruals earnings management, but the internal control system was capable of lowering a postivie effect of the company life cycles on earnings management.
Institutions: Soegijapranata Catholic University, Diponegoro University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2784036451