The Effect of Business Strategy on Manipulation of Real Activities

DOI

10.2991/icbmr-17.2017.3How to use a DOI?

Keywords

Low Cost Strategy, Differentiation, Manifest Activity

Abstract

This study aimed to examine the effect of low cost strategy and differentiation strategy on the manipulation of real activity. Sample selection was done by using purposive sampling at manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period of 2012-2016 with analysis period 2014-2016 and get final sample that consist of 358 observations. The research findings show that the low-cost strategy did not significantly affect the manipulation of real activity, while the differentiation strategy negatively and significantly affected the manipulation of real activity.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Eva Herianti
AU  - Amor Marundha
PY  - 2017/11
DA  - 2017/11
TI  - The Effect of Business Strategy on Manipulation of Real Activities
BT  - Proceedings of the International Conference on Business and Management Research (ICBMR 2017)
PB  - Atlantis Press
SP  - 27
EP  - 37
SN  - 2352-5428
UR  - https://doi.org/10.2991/icbmr-17.2017.3
DO  - 10.2991/icbmr-17.2017.3
ID  - Herianti2017/11
ER  -