Earnings Management, Debt Maturity, Dividend Policy and Future Performance of Manufacturing Companies in Indonesia
نویسندگان
چکیده
The purpose of this study is to examine the relationship between earnings management, debt maturity, and dividend policy on future performance manufacturing companies in capital market Indonesia. This uses listed Indonesian stock exchange period 2014 2019. Sampling a purposive sampling technique. data analysis method multiple regression using 192 observational data. results find that simultaneously maturity have significant effect company's performance. Partially, management variables negative performance, variable has positive partially no
منابع مشابه
Earnings Management and Dividend Policy An Empirical comparison between Pakistani Listed Companies and Chinese listed Companies
The study is an effort to fiind out the impact of earnings management on dividend payout policy for two coutries that is Pakistan and China. A set of listed Companies in both of the countries have been investigated to analyze the relationship for the year 2003 to 2007 in Pakistan and 2001 to 2007 in China. Dividend policy has been measured by dividend payout. Whereas earnings management has bee...
متن کاملDebt Maturity Structure and Earnings Management
We examine the relation between firms' debt maturity structures and the propensity to manage earnings. Our results indicate that (i) firms with more current debt are more susceptible to managing earnings, (ii) this relation is stronger for firms facing debt market constraints (those without investment grade debt) and (iii) auditor characteristics such as auditor quality and tenure help diminish...
متن کاملShort-term debt maturity, monitoring and accruals-based earnings management
Most prior studies assume a positive relation between debt and earnings management, consistent with the financial distress theory. However, the empirical evidence for financial distress theory is mixed. Another stream of studies argues that lenders of short-term debt play a monitoring role over management, especially when the firm’s creditworthiness is not in doubt. To explore the implications ...
متن کاملRelationship between Technology Management and Operational Performance in Manufacturing Companies
Nowadays, with the presence of technology in the human life, organizational levels have received a lot of changes which affected the operational aspects and the organizational structures from traditional to modern. Therefore, this study investigated the role of technology management to predict operational performance as the most important sources for gaining competitive advantages. It aimed to ...
متن کاملRelationship between Technology Management and Operational Performance in Manufacturing Companies
Nowadays, with the presence of technology in the human life, organizational levels have received a lot of changes which affected the operational aspects and the organizational structures from traditional to modern. Therefore, this study investigated the role of technology management to predict operational performance as the most important sources for gaining competitive advantages. It aimed to ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal ilmiah akuntansi
سال: 2022
ISSN: ['2528-1399', '2527-4090']
DOI: https://doi.org/10.23887/jia.v6i2.33233