Work

The Effect Of Leverage And Earning Per Share On Earning Management (A Study Of Companies Listed In Indonesia Stock Exchange)

Year: 2019

Type: conference-paper

Abstract: This study investigates the relationship between leverages, earning per share (EPS) and earning management. Using discretionary accrual as a proxy for earning management. For measuring Accrual Earning Management (AEM), revenue discretionary model and revenue model (model stubben) are used in the stu

Source: International Conference on Advance and Scientific Innovation (ICASI)

DOI: 10.4108/eai.18-7-2019.2288646

Authors: Trie Nadilla, Almira Ulfah, Husna Hayati, Shelly Midesia, Desy Puspita

Institutions: Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe, Institut Agama Islam Negeri Langsa, Politeknik Kutaraja

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W2991975261

FWCI: 13.71

Cites: 3

Cited by: 17

Related to: 10