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- W2970913645 abstract "The aim of this study is to explore the practice of earning management and its effect onfirm value. Theoretically, the practice of earning management tended from managersmotivation. Thus, it is interesting to see since the purpose of every company is tomaximize its firm value, which affects the firm value. To make the results more robust, theresearch used samples such as PER, Tobin’s Q, Total Accrual, Debt Equity Ratio, Size,and Growth of Indonesian Consumer Sector Companies in year 2016 listed at IndonesianStock Exchange and conduct the research into two models using PER and Tobin’s Q asfirm value for each model. The results of this study provide evidence to support the roleof earning management practices towards firm value especially Tobins’Q where theresults are positive. As part of managerial discretion, earning management is generallyperceived in a negative way since it often linked with managerial opportunism. Theinvestor may also interested in this matter for the accounting scandals that may arise.Therefore, it is advisable for the company to perceive well in their discretion of thepractice of earning management in their attempt to change the variation of the value oftheir firm." @default.
- W2970913645 created "2019-09-05" @default.
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- W2970913645 date "2019-08-27" @default.
- W2970913645 modified "2023-09-28" @default.
- W2970913645 title "EXPLORING THE PRACTICE OF EARNING MANAGEMENT ON FIRM VALUE: EVIDENCE OF COSMETIC SUB SECTOR AT INDONESIAN STOCK EXCHANGE" @default.
- W2970913645 hasPublicationYear "2019" @default.
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