Business, Management and Accounting
3 years ago

Business strategies impact profit management, company size moderates influence.

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Pengaruh Strategi Bisnis Prospector dan Defender, Leverage dan Profitabilitas Terhadap Praktik Manajemen Laba dengan Pemoderasi Ukuran Perusahaan
Satriavi Finisya Putrianto, MF Christiningrum

Paper Summary

The study looked at how different business strategies, financial leverage, and profitability affect earnings management practices in manufacturing companies. They found that being a prospector and having higher leverage can lead to more earnings management, while higher profitability can lead to less earnings management. The size of the company also plays a role in moderating these effects. This research helps fill gaps in understanding the factors that influence earnings management.