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Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value?

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  • Additional Information
    • Publication Information:
      International Journal of Multicultural and Multireligious Understanding (IJMMU)
    • Publication Date:
      2019
    • Collection:
      International Journal of Multicultural and Multireligious Understanding (IJMMU)
    • Abstract:
      This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis. The research samples were manufacturing firms listed on the Indonesia Stock Exchange during the period of 2013 to 2017. The analysis tool used is Multiple Linear Regression. The test results showed that accrual earnings management measured by discretionary accruals did not affect on value of the firm. Real earnings management was found to have a negative effect on firm value.
    • File Description:
      application/pdf
    • Relation:
      https://ijmmu.com/index.php/ijmmu/article/view/551/468; https://ijmmu.com/index.php/ijmmu/article/view/551
    • Accession Number:
      10.18415/ijmmu.v6i2.551
    • Online Access:
      https://ijmmu.com/index.php/ijmmu/article/view/551
      https://doi.org/10.18415/ijmmu.v6i2.551
    • Rights:
      Copyright (c) 2019 International Journal of Multicultural and Multireligious Understanding ; http://creativecommons.org/licenses/by-nc-nd/4.0
    • Accession Number:
      edsbas.8F193F3B