Employee Stock Option Plan (ESOP) Effect on Earnings Management

Study on Companies Listed in Indonesia Stock Exchange 2015 - 2017

DOI

10.2991/aebmr.k.210416.033How to use a DOI?

Keywords

Employee Stock Option Plan, Earnings Management, Go Public Company

Abstract

This study aims to determine the effect of ESOP on earnings management. The populations of this study were all companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was determined by purposive sampling technique and obtained 30 company’s annual reports as the sample. The data collection method used a secondary data documentation technique that was obtained from the website. Data analysis was performed by using panel data regression analysis. The results showed that the ESOP had no effect on Earnings Management.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Betty Wulansari
AU  - Ridoni Fardeni Harahap
AU  - Satia Nur Maharani
PY  - 2021
DA  - 2021/04/19
TI  - Employee Stock Option Plan (ESOP) Effect on Earnings Management
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 255
EP  - 263
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.033
DO  - 10.2991/aebmr.k.210416.033
ID  - Wulansari2021
ER  -