Articlediamond2018

Earnings Management in Banking Industry And Its Impact on The Firm Value

22 citations0/0 files storedAKRUAL Jurnal Akuntansi

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

Abstract

This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this research was 23 banks listed in Indonesia Stock Exchange over period of 2007-2014. The method of this research is quantitative. The data are analyzed using the non-paramateric Wilcoxon Signed Ranks and the multiple regression. The result of this research found that accrual earnings management has no the mean difference in pre and post period of convergence of IFRS. Based on the effect of earnings management on banking firm value, it was found that banking earnings management has an impact on the increase of the firm value. This research further identifies the patterns in accrual earnings management including income-increasing and income-decreasing. Both patterns induced managers to increase the firm value. This research also found that that income-decreasing pattern has a stronger impact on the increase of the firm value than income-increasing pattern.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2005Equity Incentives and Earnings Management 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects 2009Corporate governance and earnings management at large U.S. bank holding companies 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices 1989Financial Reporting, Supplemental Disclosures, and Bank Share Prices 2006Is earnings management opportunistic or beneficial? An agency theory perspective

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