THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE

Pratama, Fajar Vishnu and Rahmawati, (2007) THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE. The Journal of Accounting, Management, and Economics Research, 7 (2). pp. 159-178.

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    Abstract

    This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and administrative expenses) to special items. This vertical movement of expenses does not change bottom-line earnings, but overstates ‘‘core’’ earnings. Keywords: earnings management; earnings components; special items.

    Item Type: Article
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Sosiologi
    Depositing User: mr azis r
    Date Deposited: 22 May 2013 21:05
    Last Modified: 22 May 2013 21:05
    URI: https://eprints.uns.ac.id/id/eprint/836

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