Notice of Retraction: The impacts of other comprehensive income disclosures on earnings management

2010 ◽  
Author(s):  
Ge Zhang ◽  
Wei Wang
Keyword(s):  
Earnings Management ◽  
Comprehensive Income ◽  
Other Comprehensive Income

Transparency of Fair Value Accounting and Tax

2014 ◽  
pp. 476-494
Author(s):  
Eva Eberhartinger ◽  
Soojin Lee
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Fair Value ◽  
Reporting Standards ◽  
Fair Value Accounting ◽  
Financial Reporting Standards ◽  
Comprehensive Income ◽  
Accounting Measurement ◽  
Other Comprehensive Income

This chapter examines transparency in fair value accounting (measurement, presentation, additional disclosure), with special emphasis on tax disclosure and on the presentation of fair values in the statement of other comprehensive income. After considering the international relevance of the International Financial Reporting Standards, the chapter discusses fair value accounting in the context of accounting standards. It then reviews prior research to determine whether fair value accounting adds to accounting transparency. It also looks at the measurement and presentation of the transparency of fair value accounting based on relevance and reliability, along with issues of earnings management and procyclical effects.

PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, DAN PENYAJIAN OTHER COMPREHENSIVE INCOME TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Properti Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

2019 ◽  
Vol 7 (3) ◽  
Author(s):  
Herry Winarto ◽  
JMV Mulyadi
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Fixed Effect Model ◽  
Audit Committees ◽  
Test Results ◽  
Comprehensive Income ◽  
Effect Model ◽  
Other Comprehensive Income ◽  
Selection Of

<em>This study aims to examine the influence of audit committees, firm size, leverage and disclosure of other comprehensive income on earnings management in property companies listed on the Indonesia Stock Exchange 2012-2015. This study uses quantitative data that has been published in Indonesia Stock Exchange (BEI). Where the sample used in this study as many as 153 consisting of 201 companies that meet the criteria of research, because this study using purposive sampling method in the selection of samples. While the method of data analysis using SPSS regression version 22. The test results are done using fixed effect model. The result of partial test (t test) obtained by company size, and leverage, influence to earnings management, while audit committee and other comprehensive income have no effect to earnings management. Where the error rate used is 5% or 0.05 at a significant level of 95%.</em>

scholarly journals PENGARUH OTHER COMPREHENSIVE INCOME, KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP REAL EARNING MANAGEMENT DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 8 (2) ◽  
pp. 109
Author(s):  
Dimas Rahmat Hidayat ◽  
Deden Afriyanto Perdana ◽  
Sekar Mayangsari ◽  
Lin Oktris
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Real Earnings Management ◽  
Earning Management ◽  
Financial Leverage ◽  
Real Earning ◽  
Comprehensive Income ◽  
Financial Expertise ◽  
Other Comprehensive Income

<p><em>This study aims to analyze the effect of Other Comprehensive Income, Audit Committee Characteristics and Audit Quality on Real Earning Management with Leverage as Moderating Variable. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. This research is a research conducted by testing the hypothesis. A total of 216 samples from 57 companies with an observation period of 4 years, 2016-2019 were selected using the Data Cross Sections method. The analytical method used to test the hypothesis in this study is multiple linear regression analysis.</em><em> </em><em>The results of this study indicate that Other Comprehensive Income Variables, audit committee financial expertise, audit committee tenure, number of audit committee meetings and audit quality do not have a negative effect on real earning management while financial leverage variable has a positive effect on real earnings. management, and the financial leverage variable was not able to weaken the negative influence of the Other Comprehensive Income variable, the variable financial expertise/ financial expertise of the audit committee, the tenure of the audit committee, the number of audit committee meetings and audit quality on real earnings management.</em></p>

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