Work

The Effect of Managerial Ability on Firm Performance With Earning Management as Intervening Variable

Year: 2018

Type: article

Abstract: This study aimed to examine the effect of managerial ability on the firm's performance with earnings management as intervening.managerial ability analyzed using Data Envelopment Analysis, firm's performance measured using return on assets, while for the earnings management proxy by discretionary accruals using The Modified Jones models.The sample in this research were 99 consumer goods manufacture companies listed on the Indonesia stock exchanges for the period 2014-2016.The results showed that managerial ability have a significant effect on firm performance and earnings management has a direct influence on it.

Source: Russian Journal of Agricultural and Socio-Economic Sciences

DOI: 10.18551/rjoas.2018-08.19

Author: N.M.A. Adhiapsari

Institution: Universitas Airlangga

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: gold

Estimated APC paid: $28