Abusive Earnings Management and Annual Report Readability
Authors
Tarjo, Alexander Anggono
Corresponding Author
Tarjo
Available Online 10 March 2020.
- DOI
- 10.2991/aebmr.k.200305.061How to use a DOI?
- Keywords
- abusive earnings management, annual report readability, external auditors, internal
- Abstract
This study examines the association between abusive earnings management and annual report readability. The sample of this study consisted of 200 manufacturing companies listed on the Indonesia Stock Exchange. Using the Fog Index to measure readability, the results of the study indicate that abusive earnings management has an effect on annual report readability. The results showed that abusive earnings management affected the annual report readability.
- Copyright
- © 2020, 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/).
Cite this article
TY - CONF AU - Tarjo AU - Alexander Anggono PY - 2020 DA - 2020/03/10 TI - Abusive Earnings Management and Annual Report Readability BT - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019) PB - Atlantis Press SP - 134 EP - 139 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200305.061 DO - 10.2991/aebmr.k.200305.061 ID - 2020 ER -