Determinant of non-GAAP earnings management practices and its impact on firm value

This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based on the fraud diamond theory (FDT). FDT is a theory widely used in behavioral research to explain the factors that cause fraud in a company. In addition, this study also explains the...

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Autores principales:	Ewing Yuvisa Ibrani, Faisal Faisal, Yenny Dwi Handayani
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2019
Materias:	non-gaap earnings management fraud diamond pressure opportunity rationalization capability Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/eae88120e1b84283aa5ee3ef159a64b9
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spelling	oai:doaj.org-article:eae88120e1b84283aa5ee3ef159a64b92021-12-02T16:42:10ZDeterminant of non-GAAP earnings management practices and its impact on firm value2331-197510.1080/23311975.2019.1666642https://doaj.org/article/eae88120e1b84283aa5ee3ef159a64b92019-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2019.1666642https://doaj.org/toc/2331-1975This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based on the fraud diamond theory (FDT). FDT is a theory widely used in behavioral research to explain the factors that cause fraud in a company. In addition, this study also explains the impact of non-GAAP earnings management practices on firm value. This study investigates 42 non-bank and financial companies listed on Indonesia Stock Exchange (IDX) for the period 2010–2017. The results of the logistic regression analysis founded that opportunity and ability were the most dominant factors causing non-GAAP earnings management. The findings of this study show that in Indonesia, there is need for greater attention from the regulators to the opportunity and capability factors to reduce the occurrence of non-GAAP earnings management.Ewing Yuvisa IbraniFaisal FaisalYenny Dwi HandayaniTaylor & Francis Grouparticlenon-gaap earnings managementfraud diamondpressureopportunityrationalizationcapabilityBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 6, Iss 1 (2019)
institution	DOAJ
collection	DOAJ
language	EN
topic	non-gaap earnings management fraud diamond pressure opportunity rationalization capability Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	non-gaap earnings management fraud diamond pressure opportunity rationalization capability Business HF5001-6182 Management. Industrial management HD28-70 Ewing Yuvisa Ibrani Faisal Faisal Yenny Dwi Handayani Determinant of non-GAAP earnings management practices and its impact on firm value
description	This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based on the fraud diamond theory (FDT). FDT is a theory widely used in behavioral research to explain the factors that cause fraud in a company. In addition, this study also explains the impact of non-GAAP earnings management practices on firm value. This study investigates 42 non-bank and financial companies listed on Indonesia Stock Exchange (IDX) for the period 2010–2017. The results of the logistic regression analysis founded that opportunity and ability were the most dominant factors causing non-GAAP earnings management. The findings of this study show that in Indonesia, there is need for greater attention from the regulators to the opportunity and capability factors to reduce the occurrence of non-GAAP earnings management.
format	article
author	Ewing Yuvisa Ibrani Faisal Faisal Yenny Dwi Handayani
author_facet	Ewing Yuvisa Ibrani Faisal Faisal Yenny Dwi Handayani
author_sort	Ewing Yuvisa Ibrani
title	Determinant of non-GAAP earnings management practices and its impact on firm value
title_short	Determinant of non-GAAP earnings management practices and its impact on firm value
title_full	Determinant of non-GAAP earnings management practices and its impact on firm value
title_fullStr	Determinant of non-GAAP earnings management practices and its impact on firm value
title_full_unstemmed	Determinant of non-GAAP earnings management practices and its impact on firm value
title_sort	determinant of non-gaap earnings management practices and its impact on firm value
publisher	Taylor & Francis Group
publishDate	2019
url	https://doaj.org/article/eae88120e1b84283aa5ee3ef159a64b9
work_keys_str_mv	AT ewingyuvisaibrani determinantofnongaapearningsmanagementpracticesanditsimpactonfirmvalue AT faisalfaisal determinantofnongaapearningsmanagementpracticesanditsimpactonfirmvalue AT yennydwihandayani determinantofnongaapearningsmanagementpracticesanditsimpactonfirmvalue
_version_	1718383547804286976

Determinant of non-GAAP earnings management practices and its impact on firm value

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