Business, Management and Accounting
4 years ago

Institutional Ownership Reduces Earnings Manipulation in Indonesian Companies.

ESENSI Jurnal Manajemen Bisnis
THE EFFECT OF CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT
Hanna Wijaya, Denis Tifanny

Paper Summary

The study looked at how corporate governance affects how companies manage their earnings. They studied 318 manufacturing companies in Indonesia from 2015 to 2017. The researchers found that institutional ownership can reduce the manipulation of earnings through accounting methods, while both institutional and foreign ownership can also decrease the manipulation of earnings through real business activities.

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