Earning management determinants: does fair value accounting matter?

Putri, Farah Rahma and Kholilah, Kholilah ORCID: https://orcid.org/0000-0003-1828-9642 (2023) Earning management determinants: does fair value accounting matter? Jurnal Akuntansi Manado (JAIM), 4 (1). pp. 27-37. ISSN 2774-6976

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This research investigates the impact of fair value accounting, company size, board of commissioners, audit quality, and managerial ownership on earning management. The research was conducted on study 36 companies registered in the financial sector from 2019 to 2021. Purposive sampling is a sampling method to select 36 companies. Multiple linear regression analysis is used in this study's data analysis technique. The findings revealed that fair value accounting, company size, and board of commissioners effected earning management. In contrast to the previous three variables, audit quality and managerial ownership do not affect earning management. Fair value accounting can be used as a way to check earning management that occurs in companies.

Item Type: Journal Article
Keywords: fair value accounting; company size; board of commissioners; audit quality; managerial ownership
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Kholilah Kholilah
Date Deposited: 24 Oct 2023 09:20


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