Earnings Management in Companies that Missed and Beat Analyst Consensus

The aim of this study is to analyze the differences of earnings management between companies that missed and beat analyst consensus. Nonfinancial companies listed in the Indonesia Stock Exchange in 2017–2018 and have analyst consensus data available are used as the research sample, which consist of...

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Bibliographic Details
Main Authors: Ni Made Cesya Pratiwi, Dewa Gede Wirama
Format: Article
Language:English
Published: Universitas Udayana 2020-06-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/56848