Monitoring Financial Risk and Earnings Manipulation Across Malaysia, Thailand and Indonesia
نویسندگان
چکیده
This paper discusses the significance of mean difference in free cash flow, leverage, as well financial distress between Malaysia, Thailand, and Indonesia. It involved 582 samples from Bursa Stock Exchange Indonesia on an annual basis commencing 2015 to 2017. The purpose this study was determine whether variables towards earnings manipulations (by proxy discretionary accruals) within countries can be used propose a new regulation that focuses more reducing earning manipulation firm, results might helpful for firms near future. Moreover, aimed identify which firm these three wholly manipulated than other. 3 investigated. descriptive statistics tells had highest debt compared two other countries. Results one-way ANOVA, if there significant respectively, across countries, showed were differences all variables. Keywords: manipulation, risk, Indonesia, Thailand
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ژورنال
عنوان ژورنال: Asia-Pacific management accounting journal
سال: 2022
ISSN: ['1675-3194']
DOI: https://doi.org/10.24191/apmaj.v17i1-07