scholarly journals EARNING MANAGEMENT DAN CASH HOLDING SEBAGAI MODERASI PENDETEKSIAN WINDOW DRESSING DENGAN F-SCORE ANALYSIS

2020 ◽  
Vol 4 (2) ◽  
pp. 139-152
Author(s):  
Niken Savitri Primasari ◽  
Endah Tri Wahyuningtyas
Keyword(s):  
Earning Management ◽  
Cash Holding ◽  
Window Dressing ◽  
Score Analysis

scholarly journals Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding

2021 ◽  
Vol 31 (5) ◽  
pp. 1189
Author(s):  
Niken Savitri Primasari ◽  
Endah Tri Wahyuningtyas
Keyword(s):  
Financial Statements ◽  
Earning Management ◽  
Cash Holding ◽  
Financial Report ◽  
Window Dressing ◽  
Fraudulent Financial Statements

Aims to detect financial statements and possibility of window dressing practices with Earning Management and Cash Holding as moderation that will lead to the fraudulent financial statements. The research samples are non-bank companies with  DER value more than 2.00 and included in the kompas 100 index. The final result, indicated no companies conduct window dressing practices of their Performa Past Financial although there are several indicates Manajemen Laba concludes moderation for reduces F-Score that representing the Fraudulent Financial Report. Keywords: Cash Holding; Earning Management; Fraudulent Financial Report; Window Dressing.

scholarly journals MANAJEMEN LABA DAN KAS DI TANGAN: EFEK MODERASI DARI KENDALA KEUANGAN

2020 ◽  
Vol 10 (2) ◽  
pp. 97-111
Author(s):  
Vina Elfreda ◽  
Ari Budi Kristanto
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Earning Management ◽  
Cash Holding ◽  
Financial Constraint ◽  
Economic Uncertainty ◽  
Moderating Variables ◽  
Panel Data Regression ◽  
Final Sample ◽  
Data Regression

Global economic’s uncertainty that occurs cause a predictions of an economic crisis that may happen anytime. This prediction becomes the basis for corporates to anticipate, which one of them by increasing corporate cash holding. The amount of cash holding can be determined with earnings management, especially in this global economic uncertainty. The purpose of this study is to investigate the effect of earnings management on cash holding with financial constraint as moderating variables. The samples of this study are collected by purposive sampling and resulted 363 companies as the final sample from manufaturing companies listed in the Indonesia Stock Exchange in 2016-2018. Data were analyzed by using panel data regression. The result shows that earning management has positive and significant effect on cash holding. In addition, financial constraint is also proven to moderate by strengthening the effect of earning management towards cash holding

ANALISIS MANAJEMEN LABA DI SEKITAR (SEBELUM, SAAT DAN SESUDAH) PENERBITAN OBLIGASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA (BEJ)

2006 ◽  
Vol 5 (1) ◽  
Author(s):  
Risa Watti
Keyword(s):  
Empirical Evidence ◽  
Stock Exchange ◽  
T Test ◽  
Earning Management ◽  
Financial Report ◽  
Paired Sample ◽  
Window Dressing ◽  
Normality Test ◽  
Before And After ◽  
Kolmogorov Smirnov

The purpose of this research is to obtain the empirical evidence of the company which has already issued the obligation. Whether that such company issues the obligation manipulates its earnings (or conducting "the window dressing") in order to perform the financial report of the client (or the prospective obligation seller) seems more profitable and excellent. The data results front the research, taken from the company which issues the obligation and has been listed at Jakarta Stock Exchange (BEJ) or the company which is 'go public', by picking up the data during the obligation issuance, and also the period of time within two years before and after the issuance. Whether during that period of time, the financial report ofthet company is exactly appropriate or has been manipulated by the client.The data is analysed by using “normality test" (one sample kolmogorov smirnov) if the parameter'uses 'paired sample T-test ± > 0,005 and if non parameter uses whitney U ranks Wilcoxon rank sum W-test ± < 0,005. As a result, showing that not all companies which issue the obligation manipulate the earnings or make up their financial report. It has been proved, in this research there is no'management of earnings' before the obligation issuance as well as the changing profits after the issuance. Thus we conclude, there is no ‘management earning' during the obligation issuance. Therefore, the investor or the prospective investor is not necessarily anxious about theirfinancial report when is reported by the management side to Jakarta Stock Exchange (BEJ) due to the appropiateness of its financial report involving the earning management.

Efficacy of variceal embolisation in patients with TIPS implantation: a propensity score analysis

2018 ◽  
Vol 56 (01) ◽  
pp. E2-E89
Author(s):  
M Giesler ◽  
D Bettinger ◽  
M Rössle ◽  
R Thimme ◽  
M Schultheiss
Keyword(s):  
Propensity Score ◽  
Propensity Score Analysis ◽  
Score Analysis

The Effect of Cost Stickiness on the Value of Cash Holding

2020 ◽  
Vol 45 (6) ◽  
pp. 189-236
Author(s):  
Sun-Hwa Kim ◽  
Yong-Ki Jung
Keyword(s):  
Cash Holding ◽  
Value Of Cash ◽  
Cost Stickiness

Impact of Corporate Governance on the Cash Holding of the Firms: An Empirical Study of Indian Manufacturing Sector

GIS Business ◽  
2017 ◽  
Vol 12 (4) ◽  
pp. 47-52
Author(s):  
Karam Pal Narwal ◽  
Sonia Jindal
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Manufacturing Sector ◽  
Control Variable ◽  
Cash Holding ◽  
Executive Directors ◽  
Control Effect ◽  
Board Size ◽  
Indian Manufacturing Sector ◽  
The Impact

The paper empirically examines the impact of corporate governance on the cash holding of the firms. The components of corporate governance are measured by board size, board meeting, audit committee members, directors remuneration and non executive directors and the cash holding is measured with the log of average cash and size is taken as control variable for the control effect on the dependent variables. Moreover, correlation and panel regression model were employed to examine the relationship between the corporate governance and cash holding. Empirical data was collected from 96 firms over the period of 2004-05 to 2013-14. The results show that directors remuneration and the number of audit committee members positively influence the cash holding and the board size also positively influences the cash holding whereas, the non executive directors and the board meetings do not play any role in enhancing the cash holding.

Challenging the Link Between Early Childhood Television Exposure and Later Attention Problems: A Multiverse Approach

2019 ◽  
Author(s):  
Matthew McBee ◽  
Rebecca Brand ◽  
Wallace E. Dixon
Keyword(s):  
Early Childhood ◽  
Logistic Regression ◽  
Propensity Score Analysis ◽  
Harmful Effect ◽  
Attention Problems ◽  
Popular Media ◽  
Compelling Evidence ◽  
Score Analysis ◽  
Television Exposure ◽  
Influential Paper

In 2004, Christakis and colleagues published an influential paper claiming that early childhood television exposure causes later attention problems (Christakis, Zimmerman, DiGiuseppe, &amp; McCarty, 2004), which continues to be frequently promoted by the popular media. Using the same NLSY-79 dataset (n = 2,108), we conducted two multiverse analyses to examine whether the finding reported by Christakis et al. was robust to different analytic choices. We evaluated 848 models, including logistic regression as per the original paper, plus linear regression and two forms of propensity score analysis. Only 166 models (19.6%) yielded a statistically significant relationship between early TV exposure and later attention problems, with most of these employing problematic analytic choices. We conclude that these data do not provide compelling evidence of a harmful effect of TV on attention. All material necessary to reproduce our analysis is available online via Github (https://github.com/mcbeem/TVAttention) and as a Docker container (https://hub.docker.com/repository/docker/mmcbee/rstudio_tvattention)

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