This research's aim t-T to give empirical evidence about earnings management pattern in companies which violated the debt covenant and to compare whether earnings management in those companies sre larger than companies which didn't violate the debt covenant. The research population is sector property, real estqte, and building constructions companies listed in Indonesia Stock Exchange (IDE from 2005 until 2007. The sample includes I I companies which violated the debt covenant in the period of research and 25 companies as control firms. Debt covenant is one of the motivations of earnings management. Earnings manegement is used to avoid debt covenant violation. Thdexistence of earnings management at debt covenant violation fs indicated by pr...
This study aimed to examine the effect of managerial ownership structure, debt covenants, and growth...
Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat debt covenant terhadap audit delay d...
This paper examines earnings management activities around debt covenant violations. We focus on accr...
This research's aim is to give empirical evidence about earnings management pattern in companies whi...
This research's aim is to give empirical evidence about earnings management pattern in companies whi...
The objective of this research are to detect the earnings management which is motivated by debt cove...
The obiective of this research are to detect the earnings management which is motivated by debt cove...
This research aims to give empirical evidence concerning earnings management in firms violating debt...
The importance of debt covenant violation is to minimize the debtholder default risk. The possibilit...
The accounting-based covenants are contracting terms established in debt agréments, generally expre...
Real Earnings Management is the real operating management activities undertaken by manager for a pa...
This bachelor thesis aims to establish a relationship between earnings management in proximity to de...
Real Earnings Management is the real operating management activities undertaken by manager for...
Debt covenant usually is limited by accounting number and violation of it will cause the firm bear a...
This study aims to examine the effect of management compensation, debt covenant and tax on earnings ...
This study aimed to examine the effect of managerial ownership structure, debt covenants, and growth...
Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat debt covenant terhadap audit delay d...
This paper examines earnings management activities around debt covenant violations. We focus on accr...
This research's aim is to give empirical evidence about earnings management pattern in companies whi...
This research's aim is to give empirical evidence about earnings management pattern in companies whi...
The objective of this research are to detect the earnings management which is motivated by debt cove...
The obiective of this research are to detect the earnings management which is motivated by debt cove...
This research aims to give empirical evidence concerning earnings management in firms violating debt...
The importance of debt covenant violation is to minimize the debtholder default risk. The possibilit...
The accounting-based covenants are contracting terms established in debt agréments, generally expre...
Real Earnings Management is the real operating management activities undertaken by manager for a pa...
This bachelor thesis aims to establish a relationship between earnings management in proximity to de...
Real Earnings Management is the real operating management activities undertaken by manager for...
Debt covenant usually is limited by accounting number and violation of it will cause the firm bear a...
This study aims to examine the effect of management compensation, debt covenant and tax on earnings ...
This study aimed to examine the effect of managerial ownership structure, debt covenants, and growth...
Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat debt covenant terhadap audit delay d...
This paper examines earnings management activities around debt covenant violations. We focus on accr...