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Analisis faktor-faktor yang mempengaruhi motivasi manajemen laba di seputar Right Issue
15 references·5 citing·34 second hop
Analisis faktor-faktor yang mempengaruhi motivasi manajemen laba di seputar Right Issue (2005)Analisis faktor-faktor yang mempengaruhi …Detecting Earnings Management (2012)Detecting Earnings ManagementAnalisis pengaruh proporsi Dewan Komisaris dan keberadaan Komite Audit terhadap aktivitas manajemen laba pada perusahaan publik di Indonesia (2004)Analisis pengaruh proporsi De…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Do firms mislead investors by overstating earnings before seasoned equity offerings? (2000)Do firms mislead investors by…Financial Accounting Theory (1999)Financial Accounting TheoryEarnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Earnings management and the u…Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1 (1998)Earnings management and the p…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The role of audits and audit quality in valuing new issues (1991)The role of audits and audit …Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Pengaruh Rasio Profitabilitas, Free Cash Flow, dan Leverage Terhadap Manajemen Laba (2020)Pengaruh Rasio Profitabilitas…PENGARUH LEVERAGE DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (2019)PENGARUH LEVERAGE DAN PERENCA…Pengaruh Asimetri Informasi, Ukuran Perusahaan, Leverage dan Profitabilitas pada Manajemen Laba (2019)Pengaruh Asimetri Informasi, …PRESIDENT DIRECTOR TENURE AND EARNINGS MANAGEMENT (2016)PRESIDENT DIRECTOR TENURE AND…Influence of the Internal Corporate Governance and Leverage Ratio to the Earnings Management (2012)Influence of the Internal Cor…The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Detecting Earnings Management. (1995)Research design issues in earnings management studies (2000)Financial accounting information, organizational complexity and corporate governance systems (2003)Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Investor Psychology and Security Market Under‐ and Overreactions (1998)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Survey of Corporate Governance (1997)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Earnings management and investor protection: an international comparison (2003)
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References

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  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1999Financial Accounting Theory1,023 cited

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1998
Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1
838 cited
  • 2000Do firms mislead investors by overstating earnings before seasoned equity offerings?599 cited
  • 1991The role of audits and audit quality in valuing new issues484 cited
  • 2004Analisis pengaruh proporsi Dewan Komisaris dan keberadaan Komite Audit terhadap aktivitas manajemen laba pada perusahaan publik di Indonesia28 cited
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    • 2012Influence of the Internal Corporate Governance and Leverage Ratio to the Earnings Management20 cited
    • 2020Pengaruh Rasio Profitabilitas, Free Cash Flow, dan Leverage Terhadap Manajemen Laba14 cited
    • 2019PENGARUH LEVERAGE DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI13 cited
    • 2016PRESIDENT DIRECTOR TENURE AND EARNINGS MANAGEMENT10 cited