Ownership Structure and Earnings Management
Journal Title: GATR Accounting and Finance Review - Year 2019, Vol 4, Issue 2
Abstract
Objective - The purpose of this research is to analyze the effect of ownership structure toward earnings management. Methodology/Technique - The population of this research consist of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2014 to 2016. This research uses 3 recent years and adds variables that have not been used in prior research. The sample of this research is chosen using a purposive sampling method. Finding - The hypothesis is tested by multiple regressions using an Eviews program to investigate the influence between each independent variable to earnings management. Novelty - The hypothesis is tested by multiple regressions using an Eviews program to investigate the influence between each independent variable to earnings management.
Authors and Affiliations
Nico Alexander
Keywords
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- EP ID EP618146
- DOI 10.35609/afr.2019.4.2(1)
- Views 94
- Downloads 0
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