The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable

The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable

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Earnings management has become a widely known phenomenon towards managing reported earning in order to fulfill targets. Scott (1997) defines earnings management as a management choice upon accounting policy, or a real activity that affects earnings as such that multiple objectives of the specific...

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Bibliographic Details
Main Authors: Theresia Dwi Hastuti, Imam Ghozali, Etna Nur Afri Yuyetta
Format: Article
Language:English
Published: EconJournals 2016-09-01
Series:International Journal of Economics and Financial Issues
Subjects:
real earnings management
international financial reporting standards
good corporate governance
internal control structure
Online Access:https://dergipark.org.tr/tr/pub/ijefi/issue/32045/354724?publisher=http-www-cag-edu-tr-ilhan-ozturk

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https://dergipark.org.tr/tr/pub/ijefi/issue/32045/354724?publisher=http-www-cag-edu-tr-ilhan-ozturk

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