FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4283724638> ?p ?o ?g. }

• W4283724638 endingPage "53" @default.
• W4283724638 startingPage "41" @default.
• W4283724638 abstract "This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence. Accrual earnings management was measured using Modified Jone's Model, and real earnings manage­ment was assessed by three measures: abnormal cash flow, abnormal production expenditure, and abnormal discretionary expenditure. In addition, Board of Directors was measured using BOD size and BOD independence. Earnings persistence was measured based on the current year earnings to following year earnings regression coefficients. Using the samples consisting of the manufacturing companies listed at the Indonesia Stock Exchange 2016-2020, the study finds the evidence that accrual earnings management and cash flow of real earnings management negatively affect earnings persistence, while production expenditure, earnings management, discretionary expen­diture, BOD size, and BOD independence positively affect earnings persistence." @default.
• W4283724638 created "2022-07-01" @default.
• W4283724638 creator A5005639909 @default.
• W4283724638 creator A5043599308 @default.
• W4283724638 creator A5045386813 @default.
• W4283724638 creator A5087256891 @default.
• W4283724638 date "2022-06-28" @default.
• W4283724638 modified "2023-09-30" @default.
• W4283724638 title "Earnings management, board of directors, and earnings persistence: Indonesian evidence" @default.
• W4283724638 cites W1510581518 @default.
• W4283724638 cites W1783810556 @default.
• W4283724638 cites W1919189757 @default.
• W4283724638 cites W1997915112 @default.
• W4283724638 cites W2011907671 @default.
• W4283724638 cites W2029960927 @default.
• W4283724638 cites W2042030026 @default.
• W4283724638 cites W2043692761 @default.
• W4283724638 cites W2046757114 @default.
• W4283724638 cites W2055549572 @default.
• W4283724638 cites W2056764209 @default.
• W4283724638 cites W2057190074 @default.
• W4283724638 cites W2068525957 @default.
• W4283724638 cites W2095299437 @default.
• W4283724638 cites W2124129993 @default.
• W4283724638 cites W2339703888 @default.
• W4283724638 cites W2502961141 @default.
• W4283724638 cites W2523006605 @default.
• W4283724638 cites W2593389112 @default.
• W4283724638 cites W2621123276 @default.
• W4283724638 cites W2752617332 @default.
• W4283724638 cites W2913425859 @default.
• W4283724638 cites W2916737657 @default.
• W4283724638 cites W2920374325 @default.
• W4283724638 cites W2950298432 @default.
• W4283724638 cites W2956309089 @default.
• W4283724638 cites W2982345660 @default.
• W4283724638 cites W3005343373 @default.
• W4283724638 cites W3021889044 @default.
• W4283724638 cites W3023181463 @default.
• W4283724638 cites W3035434894 @default.
• W4283724638 cites W3090414521 @default.
• W4283724638 cites W3093547517 @default.
• W4283724638 cites W3108936064 @default.
• W4283724638 cites W3122547505 @default.
• W4283724638 cites W3123227524 @default.
• W4283724638 cites W3124170598 @default.
• W4283724638 cites W3124212339 @default.
• W4283724638 cites W3124321936 @default.
• W4283724638 cites W3124365414 @default.
• W4283724638 cites W3124370578 @default.
• W4283724638 cites W3125677029 @default.
• W4283724638 cites W4205454381 @default.
• W4283724638 cites W4206124923 @default.
• W4283724638 cites W4212899454 @default.
• W4283724638 cites W4242248191 @default.
• W4283724638 cites W4252040707 @default.
• W4283724638 doi "https://doi.org/10.20885/jaai.vol26.iss1.art5" @default.
• W4283724638 hasPublicationYear "2022" @default.
• W4283724638 type Work @default.
• W4283724638 citedByCount "0" @default.
• W4283724638 crossrefType "journal-article" @default.
• W4283724638 hasAuthorship W4283724638A5005639909 @default.
• W4283724638 hasAuthorship W4283724638A5043599308 @default.
• W4283724638 hasAuthorship W4283724638A5045386813 @default.
• W4283724638 hasAuthorship W4283724638A5087256891 @default.
• W4283724638 hasBestOaLocation W42837246381 @default.
• W4283724638 hasConcept C10138342 @default.
• W4283724638 hasConcept C121955636 @default.
• W4283724638 hasConcept C144133560 @default.
• W4283724638 hasConcept C162324750 @default.
• W4283724638 hasConcept C163428354 @default.
• W4283724638 hasConcept C190775180 @default.
• W4283724638 hasConcept C200870193 @default.
• W4283724638 hasConcept C2781009383 @default.
• W4283724638 hasConcept C2781426361 @default.
• W4283724638 hasConcept C4577558 @default.
• W4283724638 hasConceptScore W4283724638C10138342 @default.
• W4283724638 hasConceptScore W4283724638C121955636 @default.
• W4283724638 hasConceptScore W4283724638C144133560 @default.
• W4283724638 hasConceptScore W4283724638C162324750 @default.
• W4283724638 hasConceptScore W4283724638C163428354 @default.
• W4283724638 hasConceptScore W4283724638C190775180 @default.
• W4283724638 hasConceptScore W4283724638C200870193 @default.
• W4283724638 hasConceptScore W4283724638C2781009383 @default.
• W4283724638 hasConceptScore W4283724638C2781426361 @default.
• W4283724638 hasConceptScore W4283724638C4577558 @default.
• W4283724638 hasLocation W42837246381 @default.
• W4283724638 hasOpenAccess W4283724638 @default.
• W4283724638 hasPrimaryLocation W42837246381 @default.
• W4283724638 hasRelatedWork W1549155980 @default.
• W4283724638 hasRelatedWork W1956868473 @default.
• W4283724638 hasRelatedWork W2442478365 @default.
• W4283724638 hasRelatedWork W2891576487 @default.
• W4283724638 hasRelatedWork W2989701303 @default.
• W4283724638 hasRelatedWork W3120497713 @default.
• W4283724638 hasRelatedWork W3158727669 @default.
• W4283724638 hasRelatedWork W3202306416 @default.
• W4283724638 hasRelatedWork W4210379776 @default.

• next