Matches in SemOpenAlex for { <https://semopenalex.org/work/W4256334911> ?p ?o ?g. }
Showing items 1 to 66 of
66
with 100 items per page.
- W4256334911 endingPage "1415" @default.
- W4256334911 startingPage "1415" @default.
- W4256334911 abstract "The purpose of this study is obtain empirical evidence about the effect of bonuses, firm size, and leverage on earnings management. The study was conducted on food and beverage companies listed in BEI in 2014-2016. Sampling method used is nonprobability sampling method with purposive sampling technique. There are 15 companies as a sample with a total of 45 observations. Data collection is done by documentation method. Technique Data analysis used is multiple linear regression test. Based on the results of the analysis, found that bonuses have no effect on earnings management, firm size negatively affect earnings management, and leverage positively affects earnings management. The theoretical implications in this study confirm the agency theory and positive accounting theory. Practical implications in this study of companies to strengthen internal firm and investor caution in making decisions in investing, in order to see the ratio of corporate health, because viewed from a high leverage can improve earnings management.
 Keywords: Bonus, firm size, leverage, earnings management and food and beverage." @default.
- W4256334911 created "2022-05-12" @default.
- W4256334911 creator A5026070938 @default.
- W4256334911 creator A5064419344 @default.
- W4256334911 date "2018-05-02" @default.
- W4256334911 modified "2023-10-17" @default.
- W4256334911 doi "https://doi.org/10.24843/eja.2018.v23.i02.p23" @default.
- W4256334911 hasPublicationYear "2018" @default.
- W4256334911 type Work @default.
- W4256334911 citedByCount "0" @default.
- W4256334911 crossrefType "journal-article" @default.
- W4256334911 hasAuthorship W4256334911A5026070938 @default.
- W4256334911 hasAuthorship W4256334911A5064419344 @default.
- W4256334911 hasBestOaLocation W42563349111 @default.
- W4256334911 hasConcept C100363876 @default.
- W4256334911 hasConcept C10138342 @default.
- W4256334911 hasConcept C105795698 @default.
- W4256334911 hasConcept C121955636 @default.
- W4256334911 hasConcept C133462117 @default.
- W4256334911 hasConcept C144024400 @default.
- W4256334911 hasConcept C144133560 @default.
- W4256334911 hasConcept C149782125 @default.
- W4256334911 hasConcept C149923435 @default.
- W4256334911 hasConcept C153083717 @default.
- W4256334911 hasConcept C162324750 @default.
- W4256334911 hasConcept C200707436 @default.
- W4256334911 hasConcept C2781009383 @default.
- W4256334911 hasConcept C2781426361 @default.
- W4256334911 hasConcept C2908647359 @default.
- W4256334911 hasConcept C33923547 @default.
- W4256334911 hasConcept C39389867 @default.
- W4256334911 hasConceptScore W4256334911C100363876 @default.
- W4256334911 hasConceptScore W4256334911C10138342 @default.
- W4256334911 hasConceptScore W4256334911C105795698 @default.
- W4256334911 hasConceptScore W4256334911C121955636 @default.
- W4256334911 hasConceptScore W4256334911C133462117 @default.
- W4256334911 hasConceptScore W4256334911C144024400 @default.
- W4256334911 hasConceptScore W4256334911C144133560 @default.
- W4256334911 hasConceptScore W4256334911C149782125 @default.
- W4256334911 hasConceptScore W4256334911C149923435 @default.
- W4256334911 hasConceptScore W4256334911C153083717 @default.
- W4256334911 hasConceptScore W4256334911C162324750 @default.
- W4256334911 hasConceptScore W4256334911C200707436 @default.
- W4256334911 hasConceptScore W4256334911C2781009383 @default.
- W4256334911 hasConceptScore W4256334911C2781426361 @default.
- W4256334911 hasConceptScore W4256334911C2908647359 @default.
- W4256334911 hasConceptScore W4256334911C33923547 @default.
- W4256334911 hasConceptScore W4256334911C39389867 @default.
- W4256334911 hasLocation W42563349111 @default.
- W4256334911 hasOpenAccess W4256334911 @default.
- W4256334911 hasPrimaryLocation W42563349111 @default.
- W4256334911 hasRelatedWork W13325747 @default.
- W4256334911 hasRelatedWork W17417155 @default.
- W4256334911 hasRelatedWork W2110570 @default.
- W4256334911 hasRelatedWork W24488251 @default.
- W4256334911 hasRelatedWork W27691827 @default.
- W4256334911 hasRelatedWork W43746391 @default.
- W4256334911 hasRelatedWork W6044535 @default.
- W4256334911 hasRelatedWork W15926223 @default.
- W4256334911 hasRelatedWork W18508194 @default.
- W4256334911 hasRelatedWork W46733431 @default.
- W4256334911 isParatext "false" @default.
- W4256334911 isRetracted "false" @default.
- W4256334911 workType "article" @default.