FIRM CHARACTERISTICS AND EARNINGS MANAGEMENT IN LISTED SINGAPOREAN CORPORATIONS

Efva Octavina Donata Gozali, Ruth Samantha Hamzah, Chomsah Novianti Pratiwi, Marissa Octari
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引用次数: 3

Abstract

The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effects to EM. In addition, these results provide information to investors and potential investors regarding future investment decisions.
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新加坡上市公司的企业特征与盈余管理
本研究旨在检验企业特征(包括企业年龄、企业规模、杠杆率和盈利能力)与盈余管理(EM)的关系。数据收集自2017年和2018年期间在新加坡证券交易所(SGX)上市的新加坡公司。分别采用目的抽样和面板数据回归作为抽样和分析方法。我们的结果是基于852个公司年度观测的大样本得出的。研究结果表明,企业年龄和企业规模对EM有显著影响,而杠杆率和盈利能力对EM的影响不显著。此外,这些结果为投资者和潜在投资者提供了有关未来投资决策的信息。
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来源期刊
自引率
0.00%
发文量
17
审稿时长
24 weeks
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