Earnings Management through Real Activities and its Impact on Future Operating Performance

DOI

10.2991/miceb-17.2018.38How to use a DOI?

Keywords

real earnings management future operating performance; signalling

Abstract

This study examines the effect of earnings management through real activities on future operating performance. This study uses data of firms listed in Indonesia Stock Exchange in the period of 2012 to 2013. The analysis technique employed in this study is multiple linear regression analysis and processed using STATA / MP 14.2. The results show that real activities on earnings management has positive and significant association with future operating performance. This finding indicates that the earnings management through real activity has occurred on production costs and operating cash flows as a signal that company will have better future operating performance.

Copyright

© 2018, 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  - Lina Rahmawati
AU  - Iman Harymawan
PY  - 2017/10
DA  - 2017/10
TI  - Earnings Management through Real Activities and its Impact on Future Operating Performance
BT  - Proceedings of the Mulawarman International Conference on Economics and Business (MICEB 2017)
PB  - Atlantis Press
SP  - 251
EP  - 257
SN  - 2352-5428
UR  - https://doi.org/10.2991/miceb-17.2018.38
DO  - 10.2991/miceb-17.2018.38
ID  - Rahmawati2017/10
ER  -