Earnings Management: Real Activity Manipulations That Affect Cash Flow From Operations (The Case of Companies Listed in Jakarta Stock Exchange)
Abstract
Adriana, Anissa [2006]. Earnings Management: Real Activity Manipulation
that Affect Cash Flow from Operation (The Case of Companies Listed in
Jakarta Stock Exchange). Accounting Department. International Program.
Faculty of Economics. Universitas Islam Indonesia
This research basically is talking and discuss about earnings management
in specific things in which in the process of doing earnings management by real
activity manipulation. Real activities manipulation is characterized by two
features that are departures from normal operational practices in which these
departures are by potentially detrimental to firm value and a desire to mislead at
least some stakeholders to believe certain financial reporting goals have been met
in the normal course ofoperation. Real activity manipulation can be done by three
things that are sales manipulation - offering price discount, overproduction, and
reducing ofdiscretionary expenses.
Thebasic objectives of this research is examine Indonesian companies that
engage in real activity manipulation that affected directly to the cash flow from
operations and examine to what real activity manipulation might done according
to the characteristic ofthe firm. However, the result ofthis research Is that suspect
companies in this research do not have any significant prove of engage in real
activity manipulation that affected directly to the cash flow from operations.
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