EARNINGS MANAGEMENT AND THE VALUE RELEVANCE OF
EARNINGS
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Institusion
Universitas Atma Jaya Yogyakarta
Author
Prayitna, Ivana
Subject
International Marketing
Datestamp
2015-08-12 11:06:47
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
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
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