Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms

Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms

AbstractWe examine the relationship between business strategy typologies and managers’ involvement in accrual earnings management (AEM) and real activities manipulation (RAM). Furthermore, we investigate whether prospectors (defenders) show a lower (higher) preference for earnings management than de...

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Bibliographic Details
Main Authors: Antonius Herusetya, Elfina Astrella Sambuaga, Sabrina O. Sihombing
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
Accrual earnings management
Business strategy
Defender
Prospector
Real transactions
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2161204

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2022.2161204

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