Neraca Sebagai Batasan Manajemen Laba Untuk Memenangkan Earnings Surprise Games

Rudiawarni, Felizia Arni (2008) Neraca Sebagai Batasan Manajemen Laba Untuk Memenangkan Earnings Surprise Games. Jurnal Akuntansi Dan Teknologi Informasi, 7 (2). pp. 63-192. ISSN 1412-5994

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Abstract

Based on iron law of accrual accounting reverse and the articulation of balance sheet and income statement, biased assumption reflected in earnings are also reflected in net assets values. Therefore, managers' ability to optimistically bias earnings decreases with the extent to which net assets are already overstated on the balance sheet, relative to a neutral applications of SAK. On the other hand, market incentives are so strong that managers will try hard to meet or beat earnings expectations by reporting larger positive or smaller negative earnings surprises. This research finds the likelihood of reporting reporting larger positive or smaller negative earnings surprises increases with the extent to which net assets are already overstated on the balance sheet. This result might indicate that (I) the frims are in the growth stage with heavy assets investment, or (2) managers tend to optimistically bias earnings from period to period and those biases are greater that the accrual reverse of that period.

Item Type: Article
Uncontrolled Keywords: earnings management, earnings surprises, accrual reverse
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Adpesdam Ubaya
Date Deposited: 18 Jun 2014 01:42
Last Modified: 18 Jun 2014 01:42
URI: http://repository.ubaya.ac.id/id/eprint/16926

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