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
收藏
页码：585 / 594
页数：10
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