@thesis{thesis, author={Prayitna Ivana }, title ={EARNINGS MANAGEMENT AND THE VALUE RELEVANCE OF EARNINGS}, year={2015}, url={http://e-journal.uajy.ac.id/7771/}, abstract={This research examine whether earnings management negatively affects the value relevance of earnings. I measure earnings management using Modified Jones model. Following the research by Fattahi, MoeinAddin and Abtahi (2014), I regress stock prices with earnings and discretionary accruals. The results showearnings is value relevant and earnings management positively affects the value relevance of earnings} }