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The Effect Of Leverage And Earning Per Share On Earning Management (A Study Of Companies Listed In Indonesia Stock Exchange)

Trie Nadilla · Almira Keumala Ulfah · Husna Hayati · Shelly Midesia · Desy Puspita

17 citations0/0 files storedInternational Conference on Advance and Scientific Innovation (ICASI)

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Auditing, Earnings Management, Governance Financial Analysis and Corporate Governance Corporate Governance and Financial Management

Abstract

This study investigates the relationship between leverages, earning per share (EPS) and earning management. Using discretionary accrual as a proxy for earning management. For measuring Accrual Earning Management (AEM), revenue discretionary model and revenue model (model stubben) are used in the stu

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1997Earnings management to avoid earnings decreases and losses

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