How to cite this paper
Kountur, R., Djohanputro, B & Sari, M. (0). Past performance and earning management: The moderating effect of employee relative earning.Accounting, 7(2), 349-356.
Refrences
Ahadiat, N., & Hefzi, H. (2013). An investigation of earnings management practices: examining Generally Accepted Accounting Principles. International Journal of Business and Social Science, 3(14).
Al-Fayoumi, N., Abuzayed, B., & Alexander, D. (2010). Ownership structure and earnings management in emerging markets: The case of Jordan. International Research Journal of Finance and Economics, 38(1), 28–47.
Bai, P. & Cheng, W. (2014). Relative earnings and firm performance: Evidence from publicly-listed firms in China 2005-2012. Monas Business School. Discussion paper 51/14.
Barth, M. E., Elliott, J. A., & Finn, M. W. (1999). Market rewards associated with patterns of increasing earnings. Journal of Accounting Research, 37(2), 387–413.
Bautista, J. M. S., Tangsoc, J. C., Cohen, D. A., Zarowin, P., Bergstresser, D., Philippon, T., … Hooy, C. W. (2018). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. Journal of Accounting and Public Policy, 30(2), 675–703.
Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126.
Chan, L.H., Chen, K.C.W., Chen, T.Y., & Yu, Y. (2015). Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions. The Accounting Review, 90 (1), 147–174.
Cheng, Q., & Warfield, T.D. (2005). Equity incentives and earnings management. The Accounting Review, 80 (2), 441–476.
Cohen, D.A., Dey, A., & Lys, T.Z., 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757–787.
Cohen, D. A., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2–19. https://doi.org/10.1016/j.jacceco.2010.01.002
Dakhlallh, M.M., Rashid, N., Abdullah, W.A.W., Qawqzeh, H.K., & Dakhlallh, A.M. (2020). Accrual-based earnings management, real earnings management and firm performance: Evidence from public shareholders listed firms on Jordanian’s stock market. Journal of Advanced Research in Dynamical and Control System,12(1), 16-27.
De Fond, M. L., & Park, C. W. (1997). Smoothing income in anticipation of future earnings. Journal of Accounting and Economics, 23(2), 115–139.
De Jong, A., Mertens, G., van der Poel, M., & van Dijk, R. (2014). How does earnings management influence investor’s perceptions of firm value? Survey evidence from financial analysts. Review of Accounting Studies, 19(2), 606–627.
Dechow, P. M., & Skinner, D. J. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons, 14(2), 235–250.
Fields, T. D., Lys, T. Z., & Vincent, L. (2001). Empirical research on accounting choice. Journal of Accounting and Economics, 31(1-3), 255-307.
Francis, B., Hasan, I., & Li, L. (2016). Abnormal real operations, real earnings management, and subsequent crashes in stock prices. Review of Quantitative Finance and Accounting, 46(2), 217–260. https://doi.org/10.1007/s11156-014-0468-y
Gang, W., Zezhong, X., Travlos, N., & Hong, Z. (2007). Background of independent directors and corporate performance [J]. Economic Research Journal, 3.
Graham, J. R., Harvey, C. R., Rajgopal, S. R. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-3), 3-73.
Gunny, K. A. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research, 27(3), 855–888.
Habib, A., Uddin Bhuiyan, B., & Islam, A. (2013). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Managerial Finance, 39(2), 155–180.
Hashmi, M. A., Brahmana, R. K., & Lau, E. (2018). Political connections, family firms and earnings quality. Management Research Review, 41(4), 414–432.
Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1–3), 85–107.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 4, 365–383.
Jara, M. & López, F.J. (2011). Earnings management and contests for control : An analysis of European family firms. Journal of CENTRUM Cathedra, 4(1), 100–120.
Kontesa, M., Brahmana, R., & Tong, A.H.H. (2020). Narcissistic CEOs and their earnings management. Journal of Management and Governance, 07 March 2020.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197.
Kothari, Stephen P, Mizik, N., & Roychowdhury, S. (2015). Managing for the moment: The role of earnings management via real activities versus accruals in SEO valuation. The Accounting Review, 91(2), 559–586
Kumari, P., & Pattanayak, J. K. (2017). Linking earnings management practices and corporate governance system with the firms’ financial performance: A study of Indian commercial banks. Journal of Financial Crime, 24(2), 223–241.
Leggett, D. M., Parsons, L. M., & Reitenga, A. L. (2016). Real earnings management and subsequent operating performance. IUP Journal of Operations Management, 15(4).
Mahdavi Ardekani, A., Younesi, N., & Hashemijoo, M. (2012). Acquisition, earnings management and firm’s performance: Evidence from Malaysia. Journal of Business Studies Quarterly, 4(1), 91–110.
Rangan, S. (1998). Earnings management and the performance of seasoned equity offerings. Journal of Financial Economics, 50(1), 101–122.
Schipper, K. (1989). Earnings management. Accounting Horizons, 3(4), 91.
Sevin, S., &Schroeder, R. (2005). Earnings management: evidence from SFAS No. 142 Reporting. Managerial Auditing Journal, 20(1), 47-54.
Siregar, S. V., & Utama, S. (2008). Type of earnings management and the effect of ownership structure, firm size, and corporate governance practices: evidence from Indonesia. The International Journal of Accounting, 43, 1-27.
Subramanyam, K. R. (1996). The pricing of discretionary accruals. Journal of Accounting and Economics, 22(1–3), 249–281.
Tang, H. W., Chang, C. C., Gunny, K. A., Ge, W., Kim, J. B., Mahdavi Ardekani, A., … Ngo, T. (2015). Real earnings management and future profitability : Measurement of real earnings management’s current net income impact, cross-sectional variation in real Earni Ngs management’s effect on future profitability, and market participant response by Eric. Journal of Banking and Finance, 34(1), 317–339.
Tucker, J. W., & Zarowin, P. A. (2006). Does income smoothing improve earnings informativeness? The Accounting Review, 81(1), 251-270.
Watts, R.L. (2003). Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17(3), 207–221.
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. The Accounting Review, 65(1), 131-156.
Williams, P. A. (1996). The relation between a prior earnings forecast by management and analyst response to a current management forecast. The Accounting Review, JNBB, 71(1), 103-115.
Zang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. Accounting Review, 87(2), 675–703.
Zhu, T., Lu, M., Shan, Y., & Zhang, Y. (2015). Accrual-based and real activity earnings management at the back door: evidence from Chinese reverse mergers. Pacific-Basin Finance Journal, 35(12), 317-339.
Al-Fayoumi, N., Abuzayed, B., & Alexander, D. (2010). Ownership structure and earnings management in emerging markets: The case of Jordan. International Research Journal of Finance and Economics, 38(1), 28–47.
Bai, P. & Cheng, W. (2014). Relative earnings and firm performance: Evidence from publicly-listed firms in China 2005-2012. Monas Business School. Discussion paper 51/14.
Barth, M. E., Elliott, J. A., & Finn, M. W. (1999). Market rewards associated with patterns of increasing earnings. Journal of Accounting Research, 37(2), 387–413.
Bautista, J. M. S., Tangsoc, J. C., Cohen, D. A., Zarowin, P., Bergstresser, D., Philippon, T., … Hooy, C. W. (2018). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. Journal of Accounting and Public Policy, 30(2), 675–703.
Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126.
Chan, L.H., Chen, K.C.W., Chen, T.Y., & Yu, Y. (2015). Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions. The Accounting Review, 90 (1), 147–174.
Cheng, Q., & Warfield, T.D. (2005). Equity incentives and earnings management. The Accounting Review, 80 (2), 441–476.
Cohen, D.A., Dey, A., & Lys, T.Z., 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757–787.
Cohen, D. A., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2–19. https://doi.org/10.1016/j.jacceco.2010.01.002
Dakhlallh, M.M., Rashid, N., Abdullah, W.A.W., Qawqzeh, H.K., & Dakhlallh, A.M. (2020). Accrual-based earnings management, real earnings management and firm performance: Evidence from public shareholders listed firms on Jordanian’s stock market. Journal of Advanced Research in Dynamical and Control System,12(1), 16-27.
De Fond, M. L., & Park, C. W. (1997). Smoothing income in anticipation of future earnings. Journal of Accounting and Economics, 23(2), 115–139.
De Jong, A., Mertens, G., van der Poel, M., & van Dijk, R. (2014). How does earnings management influence investor’s perceptions of firm value? Survey evidence from financial analysts. Review of Accounting Studies, 19(2), 606–627.
Dechow, P. M., & Skinner, D. J. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons, 14(2), 235–250.
Fields, T. D., Lys, T. Z., & Vincent, L. (2001). Empirical research on accounting choice. Journal of Accounting and Economics, 31(1-3), 255-307.
Francis, B., Hasan, I., & Li, L. (2016). Abnormal real operations, real earnings management, and subsequent crashes in stock prices. Review of Quantitative Finance and Accounting, 46(2), 217–260. https://doi.org/10.1007/s11156-014-0468-y
Gang, W., Zezhong, X., Travlos, N., & Hong, Z. (2007). Background of independent directors and corporate performance [J]. Economic Research Journal, 3.
Graham, J. R., Harvey, C. R., Rajgopal, S. R. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-3), 3-73.
Gunny, K. A. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research, 27(3), 855–888.
Habib, A., Uddin Bhuiyan, B., & Islam, A. (2013). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Managerial Finance, 39(2), 155–180.
Hashmi, M. A., Brahmana, R. K., & Lau, E. (2018). Political connections, family firms and earnings quality. Management Research Review, 41(4), 414–432.
Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1–3), 85–107.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 4, 365–383.
Jara, M. & López, F.J. (2011). Earnings management and contests for control : An analysis of European family firms. Journal of CENTRUM Cathedra, 4(1), 100–120.
Kontesa, M., Brahmana, R., & Tong, A.H.H. (2020). Narcissistic CEOs and their earnings management. Journal of Management and Governance, 07 March 2020.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197.
Kothari, Stephen P, Mizik, N., & Roychowdhury, S. (2015). Managing for the moment: The role of earnings management via real activities versus accruals in SEO valuation. The Accounting Review, 91(2), 559–586
Kumari, P., & Pattanayak, J. K. (2017). Linking earnings management practices and corporate governance system with the firms’ financial performance: A study of Indian commercial banks. Journal of Financial Crime, 24(2), 223–241.
Leggett, D. M., Parsons, L. M., & Reitenga, A. L. (2016). Real earnings management and subsequent operating performance. IUP Journal of Operations Management, 15(4).
Mahdavi Ardekani, A., Younesi, N., & Hashemijoo, M. (2012). Acquisition, earnings management and firm’s performance: Evidence from Malaysia. Journal of Business Studies Quarterly, 4(1), 91–110.
Rangan, S. (1998). Earnings management and the performance of seasoned equity offerings. Journal of Financial Economics, 50(1), 101–122.
Schipper, K. (1989). Earnings management. Accounting Horizons, 3(4), 91.
Sevin, S., &Schroeder, R. (2005). Earnings management: evidence from SFAS No. 142 Reporting. Managerial Auditing Journal, 20(1), 47-54.
Siregar, S. V., & Utama, S. (2008). Type of earnings management and the effect of ownership structure, firm size, and corporate governance practices: evidence from Indonesia. The International Journal of Accounting, 43, 1-27.
Subramanyam, K. R. (1996). The pricing of discretionary accruals. Journal of Accounting and Economics, 22(1–3), 249–281.
Tang, H. W., Chang, C. C., Gunny, K. A., Ge, W., Kim, J. B., Mahdavi Ardekani, A., … Ngo, T. (2015). Real earnings management and future profitability : Measurement of real earnings management’s current net income impact, cross-sectional variation in real Earni Ngs management’s effect on future profitability, and market participant response by Eric. Journal of Banking and Finance, 34(1), 317–339.
Tucker, J. W., & Zarowin, P. A. (2006). Does income smoothing improve earnings informativeness? The Accounting Review, 81(1), 251-270.
Watts, R.L. (2003). Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17(3), 207–221.
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. The Accounting Review, 65(1), 131-156.
Williams, P. A. (1996). The relation between a prior earnings forecast by management and analyst response to a current management forecast. The Accounting Review, JNBB, 71(1), 103-115.
Zang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. Accounting Review, 87(2), 675–703.
Zhu, T., Lu, M., Shan, Y., & Zhang, Y. (2015). Accrual-based and real activity earnings management at the back door: evidence from Chinese reverse mergers. Pacific-Basin Finance Journal, 35(12), 317-339.