Earnings Management, Value Relevance of Earnings and Book Value of Equity

Imam Subekti

Abstract

Previous studies examining relationship between earnings management and value rele­vance of accounting information show that earnings management decrease value relevance of ac­counting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i. e. real and accruals earnings management. Real earnings management proxies are measured by abnormal cash flow of opera­tion, abnormal production cost, and abnormal discretionary expenses. On the contrary, accruals earnings management proxies are measured by short and long term discretionary accruals matched performance.

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