1. UKM Learning and Research Repository
  2. Journal Article / Artikel Jurnal
  3. Journal Content Pages/ Kandungan Halaman Jurnal
Please use this identifier to cite or link to this item: https://ptsldigital.ukm.my/jspui/handle/123456789/579147
Full metadata record
DC FieldValueLanguage
dc.contributor.authorChandren S (UUM)
dc.date.accessioned2023-11-06T03:15:55Z-
dc.date.available2023-11-06T03:15:55Z-
dc.date.issued2016-12
dc.identifier.issn0128-7702
dc.identifier.otherukmvital:116485
dc.identifier.urihttps://ptsldigital.ukm.my/jspui/handle/123456789/579147-
dc.descriptionThis paper informs on the double side of earnings management, that is, when earnings management is considered healthy (efficient) or unhealthy opportunistic). Earnings management is part of the contract cost that either increases or decreases agency cost. Earnings management also provides a positive or negative impact to firm value and shareholders’ wealth. Efficient earnings management is said to maximise firm value and shareholders’ wealth. Opportunistic earnings management is known to maximise managers’ private benefits at the expense of shareholders, and this eventually affects firm value. Firm performance measurement, either accounting or market-based measurement, can be applied to determine the type of earnings management (efficient or opportunistic). This paper provides valuable information for business and academic players on insights into earnings management and the recognition of the double side of earnings management through firm performance that possibly gives impact on agency cost and continuous survival of firms.
dc.language.isoen
dc.publisherUniversiti Putra Malaysia Press
dc.relation.haspartPertanika Journals
dc.relation.urihttp://www.pertanika.upm.edu.my/view_archives.php?journal=JSSH-24-4-12
dc.rightsUKM
dc.subjectEarnings management
dc.subjectAccrual manipulations
dc.subjectReal activity manipulation
dc.subjectShare buyback
dc.subjectFirm performance
dc.titleReview on the double side of earnings management
dc.typeJournal Article
dc.format.volume24
dc.format.pages1253-1265
dc.format.issue4
Appears in Collections:Journal Content Pages/ Kandungan Halaman Jurnal

Files in This Item:
File Description SizeFormat 
ukmvital_116485+Source01+Source010.PDF302.82 kBAdobe PDFThumbnail
View/Open
Show simple item record Recommend this item


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.