Earnings Management and Stock Price Reaction to CEO Turnover

2016 ◽  
Vol null (66) ◽  
pp. 173-196
Author(s):  
Ahn Chang-ho ◽  
Sim,Dong Suk
2017 ◽  
Vol 24 (2) ◽  
pp. 74-89
Author(s):  
NGUYEN THI VAN ANH ◽  
NGUYEN XUAN TRUONG ◽  
DAO MAI HUONG

Author(s):  
Zirman Zirman ◽  
Lily Lily

This research investigates the consequence of earnings management by analyzing stock price reaction to the full set financial statement in 2008 which can be used by investors to detect earnings management by the firms. This research investigated two forms of earnings management (accrual and real earnings management). The samples is drawn from firms in IDX Statistic 2008 which categorized as active in frequency, value or volume. The method of analysis of this research used multi regression. The results show (1) discretionary accrual had negative significant influence to abnormal return, (2) abnormal cash flow from operation had negative significant influence to abnormal return. The results implicate that the investors are aware of the accrual earnings management (discretionary accrual) and real earnings management (abnormal cash flow) components in the earnings reported by the firms and they react negative to this components.


Author(s):  
John R.M. Hand ◽  
Barbara M. Grein ◽  
Kenneth J. Klassen

2020 ◽  
Author(s):  
Evrim Akdogu ◽  
Sureyya Avci ◽  
Serif Aziz Simsir

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