Jurnal Ilmiah

PENGARUH STATUS INTERNASIONAL, DIVERSIFIKASI OPERASI DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA (STUDI PERUSAHAAN ASIA YANG TERDAFTAR DI NYSE)

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: ., 0

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Bahasa

Indonesia

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E-BOOK

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Subjek

This study aims to provide empirical evidence abou

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This study aims to provide empirical evidence about the effect of international status, operation diversification, and legal origin on earnings management by Asian companies listed on NYSE. The complexity of the company's business comes from the increasing international status and operation diversification will increase the information asymmetry between managers and investors and affect the earnings management by the companies. For companies listed on foreign capital markets, legal system of the country of origin (legal origin) also affect earnings management by the companies. Companies with civil law of legal origin have a higher earnings management than firms with common law legal of origin. Earnings management measured using discretionary accrual. This study uses 82 Asian companies listed on NYSE as sample, during the 2006-2008 year period of observation. This study provide empirical evidence that the international status and operation diversification affect earnings management. While legal origin (the legal system of the country of origin) does not affect earnings management when the company is listed on foreign capital markets which have strong investor protection such as the NYSE (New York Stock Exchange).

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