Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia

Financial distress in state-owned enterprises(SOEs) becomes a problem needing attention. This study aims to analyze the effect of earnings management, marketing productivity, and government subsidies on financial distress of SOEs with firm size as a control variable. The sample consisted of 19 state...

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Autores principales:	Nur Sayidah, Aminullah Assagaf, Zulfikar Faiz
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	earning management financial distress marketing productivity subsidies Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/a20c81fd12a142e7a00610f4eb88e35c
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spelling	oai:doaj.org-article:a20c81fd12a142e7a00610f4eb88e35c2021-12-02T15:59:51ZDoes earning management affect financial distress? Evidence from state-owned enterprises in Indonesia2331-197510.1080/23311975.2020.1832826https://doaj.org/article/a20c81fd12a142e7a00610f4eb88e35c2020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1832826https://doaj.org/toc/2331-1975Financial distress in state-owned enterprises(SOEs) becomes a problem needing attention. This study aims to analyze the effect of earnings management, marketing productivity, and government subsidies on financial distress of SOEs with firm size as a control variable. The sample consisted of 19 state-owned companies receiving government subsidies and state capital participation in 2015–2017. The data analysis method used was a quantitative approach. The results showed that marketing productivity affected financial distress in state-owned companies receiving government subsidies in 2015–2017. High marketing productivity showed that SOEs were achieving high sales to meet public demand. Furthermore, earning management and subsidy had no effect on financial distress in state-owned companies. SOEs management performed earnings management within a certain limit so that it did not affect financial distress.Nur SayidahAminullah AssagafZulfikar FaizTaylor & Francis Grouparticleearning managementfinancial distressmarketing productivity subsidiesBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	earning management financial distress marketing productivity subsidies Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	earning management financial distress marketing productivity subsidies Business HF5001-6182 Management. Industrial management HD28-70 Nur Sayidah Aminullah Assagaf Zulfikar Faiz Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia
description	Financial distress in state-owned enterprises(SOEs) becomes a problem needing attention. This study aims to analyze the effect of earnings management, marketing productivity, and government subsidies on financial distress of SOEs with firm size as a control variable. The sample consisted of 19 state-owned companies receiving government subsidies and state capital participation in 2015–2017. The data analysis method used was a quantitative approach. The results showed that marketing productivity affected financial distress in state-owned companies receiving government subsidies in 2015–2017. High marketing productivity showed that SOEs were achieving high sales to meet public demand. Furthermore, earning management and subsidy had no effect on financial distress in state-owned companies. SOEs management performed earnings management within a certain limit so that it did not affect financial distress.
format	article
author	Nur Sayidah Aminullah Assagaf Zulfikar Faiz
author_facet	Nur Sayidah Aminullah Assagaf Zulfikar Faiz
author_sort	Nur Sayidah
title	Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia
title_short	Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia
title_full	Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia
title_fullStr	Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia
title_full_unstemmed	Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia
title_sort	does earning management affect financial distress? evidence from state-owned enterprises in indonesia
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/a20c81fd12a142e7a00610f4eb88e35c
work_keys_str_mv	AT nursayidah doesearningmanagementaffectfinancialdistressevidencefromstateownedenterprisesinindonesia AT aminullahassagaf doesearningmanagementaffectfinancialdistressevidencefromstateownedenterprisesinindonesia AT zulfikarfaiz doesearningmanagementaffectfinancialdistressevidencefromstateownedenterprisesinindonesia
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Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia

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