Related Parties’ Transaction And Earnings Management: A Case In Indonesia  

Oleh:

Febriyanto, Rahmat ; Sumiyana

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Indonesian Economy & Business (Jurnal Ekonomi & Bisnis Indonesia) vol. 27 no. 2 (May 2012), page 192-209.
Topik: related parties’ transactions; perquisite; earnings management.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II77 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study investigates the association between related parties’ transactions and earnings management in Indonesia. Firm's executives officers accompanied by board of director members usually engage in related parties’ transactions to expropriate the firm’s resources. Therefore, they have incentives to manage earnings either to increase their perquisites or possibly to mask such expropriation. This study presents evidence that earnings management is positively associated with certain types of related parties’ transactions. Overall, this study concludes that concerns about related parties’ transactions as a factor associated with earnings management are warranted, especially for certain related parties’ transactions. There are purchase costs from subsidiary or parent companies and expenses incurred from the firm’s related parties’ transactions.

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