Real and Accrual-Based Earnings Management: Can a Qualified Auditor Detect it?  

Oleh:

Ratmono,Dwi

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 14 no. 1 (Jan. 2011), page 23-39.
Topik: Real earnings management; accrual-based earnigs management; abnormal CFO; abnormal discretionary expenses; abnormal produktion cost ; audit quality.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study examines whwther management of public companies in Indonesia engage real earnins management to meet earnings benchmarks. this paper document evidence consistent with firms comminitting real earnings menagement around earnings thershold for poor performing firms. manager opportunistically untilizw price discounts to temporarily increase sales, overproduktion to report lower cost of goods sold, and reduction ofdiscretionary expenditures to improve reported margins. costintent whit the conjecture of Roychowdhury (2006) andCohen & Zaroein (2010) auditors find it more difficult to detect real earnings management that accrual-based earnings management. the results of this study indicate that drawing inferences aboute earnings management by analyzing anly accrual manipulation is inappropriate. this study contributes to the accounting literature by presenitng evidence on the real earnings management, which has received relatively litlle attention to date.

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