How to cite this paper
Kustono, A. (2021). Corporate governance mechanism as income smoothing suppressor.Accounting, 7(4), 977-986.
Refrences
Abata, M. A., & Migiro, S. O. (2016). Corporate governance and management of earnings: Empirical evidence from selected Nigerian-listed companies. Investment Management and Financial Innovations, 13(2), 189–205.
Ahmad, R. A. R., Abdullah, N., Jamel, N. E. S. M., & Omar, N. (2015). Board and risk management and internal control disclosure level: Evidence from Malaysia. Procedia Economics and Finance, 31(2011), 601–610.
Al-Natsheh, N., & Al-Okdeh, S. (2020). The impact of creative accounting methods on earnings per share. Management Science Letters, 10(4), 831–840.
Al Azeez, H. A. R., Sukoharsono, E. G., Roekhudin, & Andayani, W. (2019). The impact of board characteristics on earnings management in the international Oil and Gas Corporations. Academy of Accounting and Financial Studies Journal, 23(1), 1–26.
Alves, S. (2014). The Effect of Board Independence on the Earnings Quality: Evidence from Portuguese Listed Companies. Australasian Accounting, Business and Finance Journal, 8, 23–44. https://doi.org/10.14453/aabfj.v8i3.3
An, Z., Li, D., & Yu, J. (2016). Earnings management, capital structure, and the role of institutional environments. Journal of Banking and Finance, 68, 131–152. https://doi.org/10.1016/j.jbankfin.2016.02.007
Bressan, V. G. F., de Souza, D. C., & Bressan, A. A. (2017). Income smoothing: Um estudo das cooperativas de crédito do setor de saúde. Revista Brasileira de Gestao de Negocios, 19(66), 627–643. https://doi.org/10.7819/rbgn.v0i0.2617
Busirin, M. F., Azmi, N. A., & Zakaria, N. B. (2015). How effective is board independence to the monitoring of earnings manipulation? Procedia Economics and Finance, 31(15), 462–469. https://doi.org/10.1016/s2212-5671(15)01177-6
Chen, C., Weng, P., & Fan, H. (2016). Institutional ownership, income smoothing and the value-relevance of accounting numbers. Management Review, 35(Jul), 109–134. https://doi.org/10.6656/MR.2016.35.3.ENG.109
Chen, X., Cheng, Q., & Wang, X. (2015). Does increased board independence reduce earnings management? Evidence from recent regulatory reforms. Review of Accounting Studies, 20(2), 899–933. https://doi.org/10.1007/s11142-015-9316-0
Curvello, R. da S. S., Rodrigues, A., & Macedo, M. A. da S. (2018). Loss reserve error in the Brazilian insurance market: Empirical evidence of the response to economic and tax regulations. Revista Brasileira de Gestao de Negocios, 20(4), 550–572.
Dadbeh, F., & Mogharebi, N. (2013). A study on effect of information asymmetry on earning management: Evidence from Tehran Stock Exchange. Management Science Letters, 3(7), 2166–2166. https://doi.org/10.5267/j.msl.2013.06.001
Daghsni, O., Zouhayer, M., & Mbarek, K. B. H. (2016). Earnings fanagement and board characteristics: Evidence from French listed Firms. Arabian Journal of Business and Management Review, 6(5), 1–9. https://doi.org/10.4172/2223-5833.1000249
El Guindy, M., & Basuony, M. (2018). Audit Firm Tenure And Earnings Management: The Impact Of Changing Accounting Standards In UK Firms. The Journal of Developing Areas, 52, 167–181. https://doi.org/10.1353/jda.2018.0058
Farichah, F. (2017). Relationship of earnings management and earnings quality before and after IFRS implementation in Indonesia. European Research Studies Journal, 20(4), 70–81. https://doi.org/10.35808/ersj/875
Fawzi, S. M. (2015). The impact of income smoothing on earnings quality in emerging markets: Evidence from GCC markets. Journal of Accounting in Emerging Economies, 5(3), 299–324. https://doi.org/10.1108/JAEE-04-2011-0011
Handoko, B. L., Mulyawan, A. N., & Tanuwijaya, J. (2020). Big Data in Auditing for the Future of Data Driven Fraud Detection. International Journal of Innovative Technology and Exploring Engineering, 9(3), 2902–2907.
Holtz, L., & Sarlo Neto, A. (2014). Effects of board of directors’ characteristics on the quality of accounting information in Brazil. Revista Contabilidade & Finanças, 25(66), 255–266. https://doi.org/10.1590/1808-057x201412010
Idris, M., Abu Siam, Y., & Nassar, M. (2018). Board independence, earnings management, and the moderating effect of family ownership in Jordan. Management and Marketing, 13(2), 985–994. https://doi.org/10.2478/mmcks-2018-0017
Junianto, A., & Wisadha, I. G. S. (2014). Pengaruh Firm Size, Financial Leverage, dan Institutional Ownership pada Praktik Income Smoothing. E-Jurnal Akuntansi, 7(3).
Kapoor, N., & Goel, S. (2019). Do diligent independent directors restrain earnings management practices? Indian lessons for the global world. Asian Journal of Accounting Research, 4(1), 52–69. https://doi.org/10.1108/ajar-10-2018-0039
Koevoets, S. (2017). Board characteristics and earnings quality: Evidence from the USA. Erasmus Universitieit Rotterdam.
Kustono, A. S. (2011). The theoretical construction of Income Smoothing Measurenment. Journal of Economics, Business and Accountancy Ventura, 14(1), 59–78.
Kustono, A. S., & Effendi, R. (2016). Earnings Management and Corporate Governance Case in Indonesia. Advanced Science Letters, 22(12), 4345–4347. https://doi.org/https://doi.org/10.1166/asl.2016.8147
Kustono, A. S., & Valencia, Z. G. (2017). How the effectiveness knowledge sharing affect enterprise resource planning system case in East Java—Indonesia. Advanced Science Letters, 23(5), 4295–4297. https://doi.org/10.1166/asl.2017.8263
Laily, N. (2017). The effects of good corporate governance and audit quality on earnings management. Journal of Accounting and Business Education, 1(1), 134. https://doi.org/10.26675/jabe.v1i1.9754
Lestari, N., & Aeni, N. (2019). The Effect of Audit Quality And Earnings Management On Firm Performance. https://doi.org/10.2991/icaess-19.2019.7
Linhares, F. S., Da Costa, F. M., & Beiruth, A. X. (2018). Gerenciamento de resultados e eficiência de investimentos. Revista Brasileira de Gestao de Negocios, 20(2), 295–310. https://doi.org/10.7819/rbgn.v20i2.3180
Liu, J., Harris, K., & Omar, N. (2013). Board committees and earnings management. Corporate Board: Role, Duties, and Composition, 9(1), 6–17. https://doi.org/10.22495/cbv9i1art1
Luo, J., & Jeyaraj, S. s. (2019). Board characteristics and earnings management: Empirical analysis of UK listed companies. European Journal of Accounting, Auditing and Finance Research, 7(5), 27–54.
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as a mediating variable. Asian Journal of Accounting Research, 3(1), 41–60.
Mansor, N., Che-Ahmad, A., Ahmad-Zaluki, N. A., & Osman, A. H. (2013). Corporate Governance and Earnings Management: A Study on the Malaysian Family and Non-family Owned PLCs. Procedia Economics and Finance, 7(Icebr), 221–229.
Manukaji, I. J. (2018). Corporate Governance and Income Smoothing in the Nigerian Deposit Money Banks. International Journal of Business & Law Research, 6(1), 27–38.
Maswadeh, S. (2018). The effect of the ownership structure on earnings management practices. Investment Management and Financial Innovations, 15(4), 48–60. https://doi.org/10.21511/imfi.15(4).2018.04
Mbobo, M. E., & Archibong, E. C. (2016). Measuring the Quality of Financial Reporting: the Perception of Professional Accountants in Nigeria. International Journal of Innovative Research and Advanced Studies (IJIRAS), 3(7), 383–392.
Mohamed, D. M., & Habib, M. H. (2013). Auditor independence, audit quality and the mandatory auditor rotation in Egypt. In Education, Business and Society: Contemporary Middle Eastern Issues (Vol. 6). https://doi.org/10.1108/EBS-07-2012-0035
Mohammed Al-Shetwi. (2011). Impact of internal audit function (IAF) on financial reporting quality (FRQ): Evidence from Saudi Arabia. African Journal of Business Management, 5(27), 11189–11198. https://doi.org/10.5897/ajbm11.1805
Mohd Fadzilah, N. S. (2017). Board of directors’ characteristics and earnings management of family-owned companies. International Journal of Accounting & Business Management, Vol. 5(No. 2), 68–83.
Nuryana, Y., & Surjandari, D. A. (2019). The effect of good corporate governance, and earning management on company financial performance. Global Journal of Management and Business Research: Accounting and Auditing, 19(1), 26–39.
Obigbemi, I. F., Omolehinwa, E. O., Mukoro, D. O., Ben-Caleb, E., & Olusanmi, O. A. (2016). Earnings management and board structure: Evidence from Nigeria. SAGE Open, 6(3). https://doi.org/10.1177/2158244016667992
Omrani, A. A. (2016). Evaluating the modifying effect of corporate governance on the relationship between free cash flow and earnings management of companies listed in Tehran Stock Exchange. International Journal of Humanities and Cultural Studies, Special Fe(1), 104–118. Retrieved from http://www.ijhcs.com/index.php/ijhcs/index
Reguera-Alvarado, N., de Fuentes, P., & Laffarga, J. (2019). Do auditors mitigate earnings management during economic crisis? Revista de Contabilidad-Spanish Accounting Review, 22(1), 6–20. https://doi.org/10.6018/rcsar.22.1.354271
Rusmin, R. (2014). Effects of audit quality, culture value, and firm’ size on earnings reporting quality. Jurnal Akuntansi & Auditing Indonesia, 18(1), 1–15. https://doi.org/10.20885/jaai.vol18.iss1.art1
Saksessia, D., & Firmansyah, A. (2020). The role of corporate governance on earnings quality from positive accounting theory framework. International Journal of Scientific and Technology Research, 9(1), 808–820.
Shaique, M., Guo, F., Shaikh, R., Khan, S., & Usman, M. (2017). Role of social relations of outside directors with CEO in earnings management. International Journal of Financial Studies, 5(4), 34. https://doi.org/10.3390/ijfs5040034
Shu, S. Q., & Thomas, W. B. (2019). Managerial equity holdings and income smoothing incentives. Journal of Management Accounting Research, 31(1), 195–218. https://doi.org/10.2308/jmar-51822
Susanto, Y. K., & Pradipta, A. (2016). Corporate governance and real earnings management. International Journal of Business, Economics and Law, 9(1), 17–23.
Toumeh, A. A., & Yahya, S. (2019). A Review of Earnings Management Techniques : An IFRS Perspective. 11(3), 1–13.
Tyokoso, G. M., Sabari, M. H., Dogarawa, A. B., & Ibrahim, H. (2019). Effect of Audit Quality on Earnings Management of Listed Oil Marketing Companies in Nigeria. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3492016
Uwuigbe, U., Sunday, D., & Oyeniyi, A. (2014). The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria Uwalomwa. Accounting and Management Information Systems, 13(1), 159–174.
Vander Bauwhede, H., & Willekens, M. (2008). Disclosure on Corporate Governance in the European Union. Corporate Governance: An International Review, 16, 101–115. https://doi.org/10.1111/j.1467-8683.2008.00671.x
Wang, Z., & Williams, T. (2011). Accounting Income Smoothing And Stockholder Wealth. Journal of Applied Business Research (JABR), 10, 96–104. https://doi.org/10.19030/jabr.v10i3.5929
Yang, C.-Y., Tan, B. L., & Ding, X. (2017). Corporate governance and income smoothing in China. Journal of Financial Reporting and Accounting, 10(2), 120–139.
Young, S. (2015). Earnings Management and Corporate Governance. Wiley Encyclopedia of Management, 4(3), 1–5.
Ahmad, R. A. R., Abdullah, N., Jamel, N. E. S. M., & Omar, N. (2015). Board and risk management and internal control disclosure level: Evidence from Malaysia. Procedia Economics and Finance, 31(2011), 601–610.
Al-Natsheh, N., & Al-Okdeh, S. (2020). The impact of creative accounting methods on earnings per share. Management Science Letters, 10(4), 831–840.
Al Azeez, H. A. R., Sukoharsono, E. G., Roekhudin, & Andayani, W. (2019). The impact of board characteristics on earnings management in the international Oil and Gas Corporations. Academy of Accounting and Financial Studies Journal, 23(1), 1–26.
Alves, S. (2014). The Effect of Board Independence on the Earnings Quality: Evidence from Portuguese Listed Companies. Australasian Accounting, Business and Finance Journal, 8, 23–44. https://doi.org/10.14453/aabfj.v8i3.3
An, Z., Li, D., & Yu, J. (2016). Earnings management, capital structure, and the role of institutional environments. Journal of Banking and Finance, 68, 131–152. https://doi.org/10.1016/j.jbankfin.2016.02.007
Bressan, V. G. F., de Souza, D. C., & Bressan, A. A. (2017). Income smoothing: Um estudo das cooperativas de crédito do setor de saúde. Revista Brasileira de Gestao de Negocios, 19(66), 627–643. https://doi.org/10.7819/rbgn.v0i0.2617
Busirin, M. F., Azmi, N. A., & Zakaria, N. B. (2015). How effective is board independence to the monitoring of earnings manipulation? Procedia Economics and Finance, 31(15), 462–469. https://doi.org/10.1016/s2212-5671(15)01177-6
Chen, C., Weng, P., & Fan, H. (2016). Institutional ownership, income smoothing and the value-relevance of accounting numbers. Management Review, 35(Jul), 109–134. https://doi.org/10.6656/MR.2016.35.3.ENG.109
Chen, X., Cheng, Q., & Wang, X. (2015). Does increased board independence reduce earnings management? Evidence from recent regulatory reforms. Review of Accounting Studies, 20(2), 899–933. https://doi.org/10.1007/s11142-015-9316-0
Curvello, R. da S. S., Rodrigues, A., & Macedo, M. A. da S. (2018). Loss reserve error in the Brazilian insurance market: Empirical evidence of the response to economic and tax regulations. Revista Brasileira de Gestao de Negocios, 20(4), 550–572.
Dadbeh, F., & Mogharebi, N. (2013). A study on effect of information asymmetry on earning management: Evidence from Tehran Stock Exchange. Management Science Letters, 3(7), 2166–2166. https://doi.org/10.5267/j.msl.2013.06.001
Daghsni, O., Zouhayer, M., & Mbarek, K. B. H. (2016). Earnings fanagement and board characteristics: Evidence from French listed Firms. Arabian Journal of Business and Management Review, 6(5), 1–9. https://doi.org/10.4172/2223-5833.1000249
El Guindy, M., & Basuony, M. (2018). Audit Firm Tenure And Earnings Management: The Impact Of Changing Accounting Standards In UK Firms. The Journal of Developing Areas, 52, 167–181. https://doi.org/10.1353/jda.2018.0058
Farichah, F. (2017). Relationship of earnings management and earnings quality before and after IFRS implementation in Indonesia. European Research Studies Journal, 20(4), 70–81. https://doi.org/10.35808/ersj/875
Fawzi, S. M. (2015). The impact of income smoothing on earnings quality in emerging markets: Evidence from GCC markets. Journal of Accounting in Emerging Economies, 5(3), 299–324. https://doi.org/10.1108/JAEE-04-2011-0011
Handoko, B. L., Mulyawan, A. N., & Tanuwijaya, J. (2020). Big Data in Auditing for the Future of Data Driven Fraud Detection. International Journal of Innovative Technology and Exploring Engineering, 9(3), 2902–2907.
Holtz, L., & Sarlo Neto, A. (2014). Effects of board of directors’ characteristics on the quality of accounting information in Brazil. Revista Contabilidade & Finanças, 25(66), 255–266. https://doi.org/10.1590/1808-057x201412010
Idris, M., Abu Siam, Y., & Nassar, M. (2018). Board independence, earnings management, and the moderating effect of family ownership in Jordan. Management and Marketing, 13(2), 985–994. https://doi.org/10.2478/mmcks-2018-0017
Junianto, A., & Wisadha, I. G. S. (2014). Pengaruh Firm Size, Financial Leverage, dan Institutional Ownership pada Praktik Income Smoothing. E-Jurnal Akuntansi, 7(3).
Kapoor, N., & Goel, S. (2019). Do diligent independent directors restrain earnings management practices? Indian lessons for the global world. Asian Journal of Accounting Research, 4(1), 52–69. https://doi.org/10.1108/ajar-10-2018-0039
Koevoets, S. (2017). Board characteristics and earnings quality: Evidence from the USA. Erasmus Universitieit Rotterdam.
Kustono, A. S. (2011). The theoretical construction of Income Smoothing Measurenment. Journal of Economics, Business and Accountancy Ventura, 14(1), 59–78.
Kustono, A. S., & Effendi, R. (2016). Earnings Management and Corporate Governance Case in Indonesia. Advanced Science Letters, 22(12), 4345–4347. https://doi.org/https://doi.org/10.1166/asl.2016.8147
Kustono, A. S., & Valencia, Z. G. (2017). How the effectiveness knowledge sharing affect enterprise resource planning system case in East Java—Indonesia. Advanced Science Letters, 23(5), 4295–4297. https://doi.org/10.1166/asl.2017.8263
Laily, N. (2017). The effects of good corporate governance and audit quality on earnings management. Journal of Accounting and Business Education, 1(1), 134. https://doi.org/10.26675/jabe.v1i1.9754
Lestari, N., & Aeni, N. (2019). The Effect of Audit Quality And Earnings Management On Firm Performance. https://doi.org/10.2991/icaess-19.2019.7
Linhares, F. S., Da Costa, F. M., & Beiruth, A. X. (2018). Gerenciamento de resultados e eficiência de investimentos. Revista Brasileira de Gestao de Negocios, 20(2), 295–310. https://doi.org/10.7819/rbgn.v20i2.3180
Liu, J., Harris, K., & Omar, N. (2013). Board committees and earnings management. Corporate Board: Role, Duties, and Composition, 9(1), 6–17. https://doi.org/10.22495/cbv9i1art1
Luo, J., & Jeyaraj, S. s. (2019). Board characteristics and earnings management: Empirical analysis of UK listed companies. European Journal of Accounting, Auditing and Finance Research, 7(5), 27–54.
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as a mediating variable. Asian Journal of Accounting Research, 3(1), 41–60.
Mansor, N., Che-Ahmad, A., Ahmad-Zaluki, N. A., & Osman, A. H. (2013). Corporate Governance and Earnings Management: A Study on the Malaysian Family and Non-family Owned PLCs. Procedia Economics and Finance, 7(Icebr), 221–229.
Manukaji, I. J. (2018). Corporate Governance and Income Smoothing in the Nigerian Deposit Money Banks. International Journal of Business & Law Research, 6(1), 27–38.
Maswadeh, S. (2018). The effect of the ownership structure on earnings management practices. Investment Management and Financial Innovations, 15(4), 48–60. https://doi.org/10.21511/imfi.15(4).2018.04
Mbobo, M. E., & Archibong, E. C. (2016). Measuring the Quality of Financial Reporting: the Perception of Professional Accountants in Nigeria. International Journal of Innovative Research and Advanced Studies (IJIRAS), 3(7), 383–392.
Mohamed, D. M., & Habib, M. H. (2013). Auditor independence, audit quality and the mandatory auditor rotation in Egypt. In Education, Business and Society: Contemporary Middle Eastern Issues (Vol. 6). https://doi.org/10.1108/EBS-07-2012-0035
Mohammed Al-Shetwi. (2011). Impact of internal audit function (IAF) on financial reporting quality (FRQ): Evidence from Saudi Arabia. African Journal of Business Management, 5(27), 11189–11198. https://doi.org/10.5897/ajbm11.1805
Mohd Fadzilah, N. S. (2017). Board of directors’ characteristics and earnings management of family-owned companies. International Journal of Accounting & Business Management, Vol. 5(No. 2), 68–83.
Nuryana, Y., & Surjandari, D. A. (2019). The effect of good corporate governance, and earning management on company financial performance. Global Journal of Management and Business Research: Accounting and Auditing, 19(1), 26–39.
Obigbemi, I. F., Omolehinwa, E. O., Mukoro, D. O., Ben-Caleb, E., & Olusanmi, O. A. (2016). Earnings management and board structure: Evidence from Nigeria. SAGE Open, 6(3). https://doi.org/10.1177/2158244016667992
Omrani, A. A. (2016). Evaluating the modifying effect of corporate governance on the relationship between free cash flow and earnings management of companies listed in Tehran Stock Exchange. International Journal of Humanities and Cultural Studies, Special Fe(1), 104–118. Retrieved from http://www.ijhcs.com/index.php/ijhcs/index
Reguera-Alvarado, N., de Fuentes, P., & Laffarga, J. (2019). Do auditors mitigate earnings management during economic crisis? Revista de Contabilidad-Spanish Accounting Review, 22(1), 6–20. https://doi.org/10.6018/rcsar.22.1.354271
Rusmin, R. (2014). Effects of audit quality, culture value, and firm’ size on earnings reporting quality. Jurnal Akuntansi & Auditing Indonesia, 18(1), 1–15. https://doi.org/10.20885/jaai.vol18.iss1.art1
Saksessia, D., & Firmansyah, A. (2020). The role of corporate governance on earnings quality from positive accounting theory framework. International Journal of Scientific and Technology Research, 9(1), 808–820.
Shaique, M., Guo, F., Shaikh, R., Khan, S., & Usman, M. (2017). Role of social relations of outside directors with CEO in earnings management. International Journal of Financial Studies, 5(4), 34. https://doi.org/10.3390/ijfs5040034
Shu, S. Q., & Thomas, W. B. (2019). Managerial equity holdings and income smoothing incentives. Journal of Management Accounting Research, 31(1), 195–218. https://doi.org/10.2308/jmar-51822
Susanto, Y. K., & Pradipta, A. (2016). Corporate governance and real earnings management. International Journal of Business, Economics and Law, 9(1), 17–23.
Toumeh, A. A., & Yahya, S. (2019). A Review of Earnings Management Techniques : An IFRS Perspective. 11(3), 1–13.
Tyokoso, G. M., Sabari, M. H., Dogarawa, A. B., & Ibrahim, H. (2019). Effect of Audit Quality on Earnings Management of Listed Oil Marketing Companies in Nigeria. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3492016
Uwuigbe, U., Sunday, D., & Oyeniyi, A. (2014). The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria Uwalomwa. Accounting and Management Information Systems, 13(1), 159–174.
Vander Bauwhede, H., & Willekens, M. (2008). Disclosure on Corporate Governance in the European Union. Corporate Governance: An International Review, 16, 101–115. https://doi.org/10.1111/j.1467-8683.2008.00671.x
Wang, Z., & Williams, T. (2011). Accounting Income Smoothing And Stockholder Wealth. Journal of Applied Business Research (JABR), 10, 96–104. https://doi.org/10.19030/jabr.v10i3.5929
Yang, C.-Y., Tan, B. L., & Ding, X. (2017). Corporate governance and income smoothing in China. Journal of Financial Reporting and Accounting, 10(2), 120–139.
Young, S. (2015). Earnings Management and Corporate Governance. Wiley Encyclopedia of Management, 4(3), 1–5.