Employee Diff, Free Cash Flow, Corporate Governance and Earnings Management

被引：15

作者：

Bukit, Rina Br ^{[1
]}

Nasution, Fahmi N. ^{[1
]}

机构：

[1] Univ Sumatera Utara, FEB, Dept Accounting, Medan 20155, Indonesia

来源：

2ND GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2015) ON MULTIDISCIPLINARY PERSPECTIVES ON MANAGEMENT AND SOCIETY | 2015年 / 211卷

关键词：

Earnings Management; Employee Diff; Free Cash Flow; Institutional Ownership; Board Independent; Audit Committee; AGENCY COSTS;

D O I：

10.1016/j.sbspro.2015.11.077

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study aims to test if employee diff and free cash flow can lead the desire of managers to manipulate the earnings in two different conditions: intensive monitoring and less intensive monitoring. Sample of manufacturing companies is taken from the list of Indonesia Stock Exchange during the period 2011 to 2013. Using multiple regression analysis, discloses that: in less intensive monitoring, managers tend to manipulate earnings when company has excess cash and the existence of employee diff. Monitoring system needs to be intensified especially for companies with the above characteristics. (C) 2015 The Authors. Published by Elsevier Ltd.

引用

页码：585 / 594

页数：10

共 50 条

[1] An investigation into the effect of surplus free cash flow, corporate governance and firm size on earnings predictability
AL-Dhamari, Redhwan Ahmed
Ismail, Ku Nor Izah Ku
INTERNATIONAL JOURNAL OF ACCOUNTING AND INFORMATION MANAGEMENT, 2014, 22 (02) : 118 - +
[2] Earnings management, surplus free cash flow, and external monitoring
Chung, R
Firth, M
Kim, JB
JOURNAL OF BUSINESS RESEARCH, 2005, 58 (06) : 766 - 776
[3] Past Performance and Earnings Management: The Effect of Free Cash Flow
Sari, Martdian Ratna
Djohanputro, Bramantyo
Kountur, Ronny
JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2021, 8 (01): : 37 - 43
[4] Free cash flow, over-investment and corporate governance in China
Chen, Xin
Sun, Yong
Xu, Xiaodong
PACIFIC-BASIN FINANCE JOURNAL, 2016, 37 : 81 - 103
[5] Corporate Governance, Earnings Management and Tax Management
Mulyadi, Martin Surya
Anwar, Yunita
FIRST GLOBAL CONFERENCE ON CONTEMPORARY ISSUES IN EDUCATION (GLOBE-EDU 2014), 2015, : 363 - 366
[6] Corporate Governance and Accruals Earnings Management
Bekiris, Fivos V.
Doukakis, Leonidas C.
MANAGERIAL AND DECISION ECONOMICS, 2011, 32 (07) : 439 - 456
[7] Formalization of Corporate Governance and Earnings Management
Zhuang Zhihua
PROCEEDINGS OF 2010 INTERNATIONAL SYMPOSIUM ON ECONOMIC DEVELOPMENT AND ENGINEERING MANAGEMENT, 2010, : 337 - 344
[8] Corporate governance mechanisms and earnings management
Balios, Dimitris
Kalantonis, Petros
Zaroulea, Theodora
JOURNAL FOR INTERNATIONAL BUSINESS AND ENTREPRENEURSHIP DEVELOPMENT, 2022, 14 (03) : 304 - 328
[9] Employee Cash Profit-Sharing and Earnings Management
Kong, Dongmin
Qin, Ni
Yang, Wei
Zhang, Jian
EUROPEAN ACCOUNTING REVIEW, 2022, 31 (03) : 761 - 785
[10] External Governance Environment, Corporate Governance and Earnings Management
Yao Hong
Zheng Hao-yang
Li Yi-wei
2012 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING, 2012, : 1436 - 1444

← 1 2 3 4 5 →