Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries
This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies. A positive relation between earnings management and future profitability reveals that earnings management is inf...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Gadjah Mada
2012-01-01
|
| Series: | Gadjah Mada International Journal of Business |
| Online Access: | https://jurnal.ugm.ac.id/gamaijb/article/view/5437 |