Zamrudah, Rikazh and Salman, Kautsar Riza (2013) Earnings Management Prediction (A Study of Company’s Life Cycle). The Indonesian Accounting Review, 3 (2). pp. 107-120. ISSN 2086-3802
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Abstract
This research aims to test whether deferred tax expense and accruals affect in detecting earnings management to avoid reporting earnings decline and to avoid reporting losses at the stage of the company life cycle period from 2000 to 2007. Earnings man-agement is an effort made by the manager with the purpose to increase or decrease the profit. Deferred tax expense is the expense arising from temporary differences between accounting income and taxable income. The accrual is to recognize revenue when it is generated and recognized expense in the period incurred, regardless of the time of receipt or payment of cash. The life cycle is divided into stages of company, namely start-up, growth, mature and decline. Results of this research is that there is no effect of deferred tax expense in detecting earnings management in order to avoid reporting earnings decline and to avoid reporting losses for the growth and mature stage of. Accrual has no effect in detecting earnings management to avoid reporting earnings decline in both growth and mature stage. To avoid reporting losses, accruals in detect-ing earnings management influence the growth stage, while the mature stage accrual does not affect in detecting earnings management. This research does not test on start-up stage and decline because the data sample is not sufficient for a stage to be tested.
| Item Type: | Article |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Lecturer |
| Depositing User: | KAUTSAR RIZA SALMAN |
| Date Deposited: | 25 Apr 2020 06:48 |
| Last Modified: | 25 Apr 2020 06:48 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6673 |
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