EARNINGS MANAGEMENT DURING GLOBAL FINANCIAL CRISIS 2008-2009:
EVIDENCE FROM LISTED MANUFACTURING COMPANIES IN INDONESIA
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Institusion
Universitas Atma Jaya Yogyakarta
Author
Handjojo, Hanna Jacinda
Subject
Financial Accounting
Datestamp
2013-05-03 11:39:45
Abstract :
This study is aimed to investigate earnings management during Global Financial Crisis 2008- 2009 in listed manufacturing companies in Indonesia. Samples in this study are manufacturing company listed in Indonesian Stock Exchange. Earnings management would be proxied by discretionary accruals calculated using Modified Jones Model. The result proves that global financial crisis 2008-2009 positively affects earnings management. Instead of engage in income decreasing earnings management, listed manufacturing companies in Indonesia engage in income increasing earnings management during global financial crisis 2008-2009. The results in this study contradict previous studies and provide some understanding on the relationship between global financial crisis 2008-2009 and earnings management.
This study is aimed to investigate earnings management during Global Financial Crisis 2008- 2009 in listed manufacturing companies in Indonesia. Samples in this study are manufacturing company listed in Indonesian Stock Exchange. Earnings management would be proxied by discretionary accruals calculated using Modified Jones Model. The result proves that global financial crisis 2008-2009 positively affects earnings management. Instead of engage in income decreasing earnings management, listed manufacturing companies in Indonesia engage in income increasing earnings management during global financial crisis 2008-2009. The results in this study contradict previous studies and provide some understanding on the relationship between global financial crisis 2008-2009 and earnings management.
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