The Effect Earnings Management on Financial Performance
Journal Title: RA Journal Of Applied Research - Year 2016, Vol 2, Issue 9
Abstract
The usefulness of this study was to determine the effect of management Return on Financial Performance. Forms of earnings management in the form of: 1) reporting earnings aggressive (earning aggresiveness), by delaying the recognition of expenses and the current losses and or accelerate the recognition of income and future returns, 2) avoid reporting income (loss avoidance), namely to avoid reporting income negative, increasing the earnings reporting, and meet the profit forecast by analysts. 3) smoothing earnings (earnings smoothing), namely the use of accounting policy to hide the economic shock on the operating cash flow of the company. The main focus of the users of the financial statements in this research is to provide information about the company's performance is measured by income and its components. While the investors and creditors as users of financial statements using past earnings information to help assess the company's prospects.
Authors and Affiliations
Desfitrina .
Keywords
Related Articles
- EP ID EP210918
- DOI -
- Views 122
- Downloads 0
The Needs Of Post-Operative Delirium Assessment Tool For Clinical Nurse
Purpose: postoperative delirium assessment tool (below, tool) for the needs related to, it is to clear by clinical experience life. Methods: the subject nurse 725 people at the National University Hospital 19 Hospital wa...
Beta Blockers in the Treatment of Acute Coronary Syndrome
Objective: analysis and monitoring of the effectiveness of beta-blockers (BB) in the treatment and prognosis of acute coronary syndrome (ACS). Background: Heart and blood vessels disease are the most common chronic disea...
Physicochemical and Heavy Metal Contents of Groundwater in Okrika Mainland, Rivers State
The study focused primarily on the assessment of physicochemical and heavy metals contents of ground water in Okrika mainland. Ground water samples were randomly collected from 10 sampling locations (2 hand-dug wells and...
Aids And Tuberculosis - Two Sides Of The Same Coin
AIDS is an acronym for the acquired immune deficiency syndrome. AIDS is not a single disease but it is a syndrome which results from the destruction of body’s defenses by human immune deficiency virus (HIV). Likewise tub...
The Anthroponym System Of Hamlets/Villages In Yogyakarta Special Province (An Antropolinguistic Study)
This study aimed to describe the forms of the name of hamlets/villages (1) in terms of history and culture: the motivations and goals, reasons. The study design used in this study was descriptive quantitative, while the...