Articlegold2018

THE EFFECT OF MANAGERIAL ABILITY ON FIRM PERFORMANCE WITH EARNING MANAGEMENT AS INTERVENING VARIABLE

10 citations0/0 files storedRussian Journal of Agricultural and Socio-Economic Sciences

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

This study aimed to examine the effect of managerial ability on the firm's performance with earnings management as intervening.managerial ability analyzed using Data Envelopment Analysis, firm's performance measured using return on assets, while for the earnings management proxy by discretionary accruals using The Modified Jones models.The sample in this research were 99 consumer goods manufacture companies listed on the Indonesia stock exchanges for the period 2014-2016.The results showed that managerial ability have a significant effect on firm performance and earnings management has a direct influence on it.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 10 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.2005The economic implications of corporate financial reporting 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1996Theory of the firm; managerial Behavior, Agency Costs, and Ownership Structure 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1985The effect of bonus schemes on accounting decisions

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.