![]() ![]() Based on the result of analysis concluded that all components of good corporate governance (audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership), have no significant effect on earnings management, while leverage ratio has a significant effect on earnings management, and free cash flow has a negative and significant effect on earnings management. Data were analyzed using multiple regression method. This research used 14 textile companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2007-2011. Discretionary accrual is the proxy of earning management. ![]() ![]() ![]() Good corporate governance is measured by audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership. The aim of this research is to provide empirical evidence on the impact of good corporate governance, free cash flow, and leverage ratio on earnings management. Fakultas Ekonomi Bisnis Universitas Airlangga SurabayaĮarnings management, good corporate governance, free cash flow, leverage ratio Abstract ![]()
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