Effects of Managerial Ownership Structure, Firm Size, and Practices Corporate Governance on Profit Management (Literature Reviews)
DOI:
https://doi.org/10.31933/dijemss.v4i5.1920Keywords:
Earnings Management, Managerial Ownership Structure, Company Size, Corporate GovernanceAbstract
LiteraturexReview Article Effects of Managerial OwnershipxStructure, Firm Size, and PracticesxCorporate Governance on Earnings Management is a scientificx article that aimsx to build a researchx hypothesisx on the influence betweenx variables to be usedx in furtherx research, withinx the scopex of the sciencex of xFinancial xManagement. The method xof xwriting this Literature Review xarticle is by methodxresearch library, xsourced from online media such asxGoogle Scholar, Mendeleyxand xmediaon xlineother xacademics. The xresults of this literature review article arex: 1) Managerial Ownership Structure influences earningsx management; 2) company size influences xearnings xmanagement; and 3) corporatex governancex practicesx affectx earningsx management.
References
Andri Rachmawati and Hanung Triatmoko. 2007.”Analysis of the Factors Affecting Profit Quality and Company Value”. Paper Presented at the National Symposium on Accounting 10. Makassar, 26 – 28 July.
Boediono, Gideon SB. (2005). “Earning Quality: Mechanism Effect Studycorporate Governanceand Impact of Earnings Management Using Path Analysis”. National Symposium on Accounting VIII.
Chtourou, SM., Jean Bedard, and Lucie Courteau. 2001. “Corporate Governance and Earnings Management”. Working Papers.
Copeland, RM1968. “Icome Smoothing, Journal of Accounting Research”, Empirical Research in Accounting, Selected studies 6 (Supplement): 101-116
Francis, JR, EL Maydew, and HC Sparks. 1999. The Role of Big 6 Auditors in the Credible Reporting of Accruals.Auditing: A Journal of Practice and Theory Vol.18,pp.17-34.
Healy, PM, and Wahlen, JM, 1999, "A Review of the Earnings Management Literature and Its Implications for Standard Setting",Accounting Horizons,December; 13, 4: 365. Retrieved: February 3rd, 2007, from ProQuest database.
Herawaty, Vinola. 2008. “The Role of Corporate Governance Practices as a Moderating Variable from the Effect of Earnings Management on Firm Value”. National Symposium on Accounting 11. Pontianak.
Jensen, M. and Meckling, W. 1976. „„Theory of the firm: managerial behavior, agency costs and ownership structure'',Journal of Financial Economics, Vol. 3, pp. 305-60. Lee, BB and B. Choi. 2002. Company Size, Auditor Type, and Earnings Management. Journal of Forensic Accounting,Vol. III, p. 27-50.
Midiastuty, P., and Mas'ud Machfoedz. 2003. “Mechanism Relationship Analysiscorporate Governanceand Indications of Earnings Management”. National Symposium on Accounting VI.
Nasution, M., and Doddy Setiawan. 2007. “InfluenceCorporate GovernanceTo Earnings Management in Indonesian Banking Industry”. National Symposium on Accounting X.
Palestine, Shatila Halima. 2006. “Analysis of Effect of Ownership Structure, Practicecorporate Governanceand Bonus Compensation for Profit Management (Empirical Study at PT. Indonesia Stock Exchange)”.
Setiawati, L. and A. Naim. 2000. Profit Management.Journal of Economics and Business.May: 159- 176. Schipper, K., 1989, “Earnings management.”Accounting Horizons, 3 (4), pp.91- 102. Retrieved: February 3rd, 2007, from ProQuest database.
Scott, R.W. 2000.Financial Accounting Theory 2ndEd., Prentice Hall, New Jersey. Veronica, S., and Utama, S., 2005. "The Influence of Ownership Structure, Company Size, and
PracticeCorporate GovernanceAgainst Profit Management (Earnings Management)”. National Symposium on Accounting VIII.
Widyaningdyah AU (2001). "Analysis of Factors Influencing Againstearning ManagementAt CompanyGo publicIn Indonesia".Journal of Accounting & Finance, Vol. 3, No. 2, h. 89-101.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Education Management and Social Science (DIJEMSS) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Education Management and Social Science (DIJEMSS).