Free cash flow, investment inefficiency, and earnings management: evidence from manufacturing firms listed on the Indonesia Stock Exchange

The study aims to test investment inefficiency of fixed assets in mediating the relationship between free cash flow and earnings management and to test the controlling shareholders in moderating the relationship between free cash flow and fixed assets investment inefficiency. The research problem pr...

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Bibliographic Details
Main Authors: Zaki Fakhroni, Imam Ghozali, Puji Harto, Etna Nur Afri Yuyetta
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2018-03-01
Series:Investment Management & Financial Innovations
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10137/imfi_2018_01_Fakhroni.pdf