scholarly journals The Role of Employee Stock Option Plan to Reduce Earnings Management Actions

2017 ◽  
Vol 21 (3) ◽  
Author(s):  
Namla Elfa Syariati ◽  
Bambang Subroto ◽  
Wuryan Andayani
Keyword(s):  
Earnings Management ◽  
Stock Option ◽  
Employee Stock Option ◽  
Management Actions

scholarly journals Does Transfer Pricing Moderate the Effect of Deferred Tax Assets and Deferred Tax Expenses on Accrual Earnings Management of Firms in Indonesia?

2021 ◽  
Vol 6 (3) ◽  
pp. 97-103
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Earnings Management ◽  
Transfer Pricing ◽  
Manufacturing Companies ◽  
Moderator Variable ◽  
Policy Makers ◽  
Deferred Tax Assets ◽  
Management Actions ◽  
Deferred Tax ◽  
Accounting Policy

The purpose of this study is to analyze (a) the effect of deferred tax assets on accrual earnings management; (b) the effect of deferred tax expenses on accrual earnings management; (c) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax assets on accrual earnings management; and (d) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax expenses on accrual earnings management. The samples consist of 160 manufacturing companies listed in Indonesia Stock Exchange (IDX). The study utilizes the financial statements from 2012 to 2018. This study presents that (a) deferred tax assets influence accrual earnings management; b) deferred tax expenses affect accrual earnings management; c) transfer pricing does not strengthen the effect of deferred tax assets on accrual earnings management; and d) transfer pricing does not strengthen the effect of deferred tax expenses on accrual earnings management. This study contributes to accounting studies, tax authorities and regulators, and accounting policy makers. Firstly, this research contributes to the development of accounting studies on the role of transfer pricing as a moderator of the effect of deferred tax assets and deferred tax liabilities on earnings management. Secondly, the results of this study can make a consideration for tax authorities and regulators in addressing company management actions to minimize the amount of tax paid by utilizing policies according to PSAK. It is worth considering how to sanction companies that deliberately reduce the amount of tax that should be paid. It is necessary to conduct tax investigation by the Directorate General of taxes on companies that are indicated to have practiced accrual earnings management with the aim of reducing the tax burden. Thirdly, accounting policy makers need to consider how management reduces the tax that should be paid through accounting policies that are allowed under PSAK and transfer pricing mechanism.

Earnings management around employee stock option reissues

2006 ◽  
Vol 41 (1-2) ◽  
pp. 173-200 ◽  
Author(s):  
Jeffrey L. Coles ◽  
Michael Hertzel ◽  
Swaminathan Kalpathy
Keyword(s):  
Earnings Management ◽  
Stock Option ◽  
Employee Stock Option

scholarly journals Pengaruh Employee Stock Option Plan (ESOP) pada Earnings Management dan Leverage Sebagai Variabel Pemoderasi

2018 ◽  
pp. 553
Author(s):  
Gusti Ngurah Bayu Kuta Waringin ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Stock Option ◽  
Purposive Sampling ◽  
Employee Stock Option

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris kemampuan leverage memoderasi pengaruh ESOP pada manajemen laba. Populasi pada penelitian ini adalah perusahaan-perusahaan yang mendaftarkan sahamnya di Bursa Efek Indonesia tahun 2012-2016. Sampel pada penelitian ini diambil dengan menggunakan teknik purposive sampling berdasarkan teknik penentuan sampel dengan pertimbangan bahwa perusahaan sudah mencatatkan sahamnya dan mengumumkan ESOP di Bursa Efek Indonesia dalam periode 1 Januari 2012 sampai dengan 31 Desember 2016 serta memiliki data yang lengkap terkait dengan variabel yang digunakan dalam penelitian yaitu employee stock option plan, leverage, dan manajemen laba. Teknik analisis yang digunakan pada penelitian ini yaitu dengan menggunakan teknik Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian menunjukkan bahwa leverage memperlemah pengaruh Employee Stock Option Plan (ESOP) pada manajemen laba perusahaan. Hal ini menunjukkan bahwa dengan adanya variabel leverage, maka pengaruh negatif ESOP terhadap manajemen laba akan semakin berkurang. Kata kunci: employee stock option plan, leverage, manajemen laba

scholarly journals Executive Compensation and Firm Performance in New Zealand: The Role of Employee Stock Option Plans

2021 ◽  
Vol 14 (1) ◽  
pp. 31
Author(s):  
David K. Ding ◽  
Ya Eem Chea
Keyword(s):  
New Zealand ◽  
Firm Performance ◽  
Executive Compensation ◽  
Value Creation ◽  
Stock Option ◽  
First Year ◽  
Employee Stock Option ◽  
The Cost ◽  
Positive Effect

We examine the role of employee stock option plans (ESOPs) in mitigating agency problems in New Zealand firms. We find that ESOPs have a significant and positive effect on firm performance relative to their non-ESOP counterparts. This relation appears within a year from the first ESOP announcement, and for two to four years after the announcement. Our results show that ESOPs improve corporate performance by 10 times the cost of the ESOPs’ adoption in the first year of issue. The improvement persists for four years after the first issuance. These findings confirm the effectiveness of employee stock option plans for companies issuing ESOPs compared with companies that do not issue ESOPs, and show how much the value creation of ESOPs contributes to these firms.

scholarly journals Pengaruh employee stock option plan (ESOP) terhadap earnings management (studi pada perusahaan yang listed di bursa efek indonesia periode 2015 – 2017)

2021 ◽  
Vol 1 (4) ◽  
pp. 313-322
Author(s):  
Betty Wulansari ◽  
Satia Nur Maharani
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Stock Option ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Employee Stock Option ◽  
Panel Data Regression ◽  
Data Documentation

This Study aimed to determine the effect of ESOP on Earnings Management. The populations of this study were all companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was determined by purposive sampling technique and obtained 30 company’s annual reports as the sample. The data collection method used secondary data documentation techniques that was obtained from the website www.idx.co.id. Data analysis was performed using panel data regression analysis. The results showed that the ESOP had no effect on Earnings Management. Penelitian ini bertujuan untuk mengetahui pengaruh ESOP terhadap Earnings Management. Populasi penelitian ini seluruh perusahaan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel ditentukan dengan teknik purposive sampling dan diperoleh sampel 30 laporan tahunan perusahaan. Teknik pengumpulan data menggunakan teknik dokumentasi data sekunder yang diperoleh dari website www.idx.co.id. Analisis data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan ESOP tidak berpengaruh terhadap Earnings Management.

scholarly journals The role of intellectual capital as a mediation of relationship between audit committee and real earnings management

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1799-1804 ◽  
Author(s):  
Sri Layla Wahyu Istanti ◽  
Anis Chariri ◽  
Agung Juliarto
Keyword(s):  
Human Capital ◽  
Earnings Management ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Mediating Effect ◽  
Real Earnings Management ◽  
Manufacturing Companies ◽  
Management Actions ◽  
The Relationship

This study aims to examine the role of human capital, which is part of intellectual capital, as a mediator in the relationship between audit committee expertise and the number of audit committee meetings with real earnings management. This research is a quantitative study. The data source used is data from manufacturing companies in Indonesia. The sample selection technique used purposive sampling. The analysis technique uses path analysis. The results showed that the expertise of the audit committee had a significant effect on human capital, while the number of audit meetings had no effect on human capital. The results of this study also state that audit committee expertise, number of audit committee meetings and human capital performance have no effect on real earnings management actions. Furthermore, there is empirical evidence that shows that human capital has a mediating effect on the relationship between audit committee expertise and the number of audit committee meetings with real earnings management. The role of human capital in the relationship between the expertise of the audit committee and the number of audit committee meetings becomes originality, so it is the main contribution of research. The limitation of this research is that it only uses human capital as a mediating variable.

scholarly journals EXPRESS: Conflict or Alignment? The Role of Return-oriented Foreign Shareholders and Domestic Relational Shareholders in Mitigating Earnings Management

2021 ◽  
pp. 147612702110696
Author(s):  
Toru Yoshikawa ◽  
Ignacio Requejo ◽  
Asli Colpan ◽  
Daisuke Uchida
Keyword(s):  
Earnings Management ◽  
Information Disclosure ◽  
Positive Impact ◽  
Stock Option ◽  
Close Monitoring ◽  
Managerial Behavior ◽  
Financial Benefits ◽  
Japanese Companies ◽  
Positive Effect

This study investigates the effects of foreign return-oriented shareholders and domestic relational shareholders of Japanese companies on the earnings management behavior of their invested firms when stock option pay is adopted. We theorize that foreign shareholders seek short-term returns and do not engage in close monitoring due to an information disadvantage while domestic shareholders prevent managerial behavior that distorts information disclosure. Our findings show that managers of firms that use stock option pay engage in earnings management to increase their private financial benefits and meet capital markets’ expectations, which allows them to enhance their own reputation. However, this managerial behavior is contingent on the firm’s ownership structure. Our results show that while foreign shareholders enhance the positive impact of stock options on earning management, domestic shareholders and affiliated directors mitigate this positive effect. Our empirical analyses support the argument that ownership heterogeneity is a key determinant of managerial propensity to engage in earnings management when Japanese firms adopt stock option pay.

Energy Management of Electromechanical Systems on the Board of a Ship

2020 ◽  
Vol 26 (3) ◽  
pp. 14-19
Author(s):  
Laurențiu Bogdan Asalomia ◽  
Gheorghe Samoilescu
Keyword(s):  
Energy Management ◽  
Management System ◽  
Integrated Management ◽  
Integrated Management System ◽  
Management Actions ◽  
Energy Flows ◽  
Reduce Emissions ◽  
Technical Solutions ◽  
Productive Time

AbstractThe paper analyzes, starting from the Integrated Management System, the role of automation, the role of the officer and the role of the Energy Management System on board the ship. The implementation of an EnMS establishes the structure and discipline of identifying energy flows, implementing management actions and, finally, applying technical solutions, which significantly reduce energy costs, reduce non-productive time in production, and reduce emissions. of Greenhouse Gases in the environment. The steps to be highlighted in the realization of energy management are analyzed.

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