Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1108224 | Procedia - Social and Behavioral Sciences | 2015 | 10 Pages |
Abstract
This study aims to test if employee diff and free cash flow can lead the desire of managers to manipulate the earnings in two different conditions: intensive monitoring and less intensive monitoring. Sample of manufacturing companies is taken from the list of Indonesia Stock Exchange during the period 2011 to 2013. Using multiple regression analysis, discloses that: in less intensive monitoring, managers tend to manipulate earnings when company has excess cash and the existence of employee diff. Monitoring system needs to be intensified especially for companies with the above characteristics.
Related Topics
Social Sciences and Humanities
Arts and Humanities
Arts and Humanities (General)