A number of high profile corporate scandals (e.g. Enron, WorldCom, and terjemahan - A number of high profile corporate scandals (e.g. Enron, WorldCom, and Bahasa Indonesia Bagaimana mengatakan

A number of high profile corporate

A number of high profile corporate scandals (e.g. Enron, WorldCom, and Tyco
International) raised public concerns on the integrity of accounting information
disseminated in capital markets and the ethics of accounting practice and financial
reporting. To address these concerns, the passage of the Sarbanes-Oxley Act (SOX) in
July 2002 mandated sweeping changes in corporate governance requirements of US
listed companies to improve financial reporting quality. Cohen et al. (2008) examine real
and accrual earnings management in the pre- and post-SOX periods. They find that the
level of real earnings management has increased after the passage of SOX, while the
level of accrual earnings management has declined at the same time period. Their results
suggest that firms may switch from accrual to real earnings management, as the latter is
viewed as harder to detect and constrain. The tendency of using real activities methods
to manage earnings is a challenge to corporate governance practices in the post-SOX
period and increases ethics concerns on managerial behavior.

Existing literature suggests that real earnings management may lower firms’
investment efficiency (Cohen and Zarowin, 2008). Cohen and Zarowin (2010) show that
seasoned equity offering (SEO) firms experience a more severe decline in post-SEO
performance due to real earnings management than due to accrual earnings
management. Real earnings management may also negatively affect future operating
performance (Gunny, 2005) and consequently shareholders’ interests. Since the
responsibility of boards of directors is to act as the shareholders’ representative in all
matters, the board should oversee managers to constrain their real activities
manipulation. Although audit committees play a key role in the oversight of financial
reporting process, it is unclear as to whether audit committees can effectively constrain
real earnings management.
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A number of high profile corporate scandals (e.g. Enron, WorldCom, and Tyco
International) raised public concerns on the integrity of accounting information
disseminated in capital markets and the ethics of accounting practice and financial
reporting. To address these concerns, the passage of the Sarbanes-Oxley Act (SOX) in
July 2002 mandated sweeping changes in corporate governance requirements of US
listed companies to improve financial reporting quality. Cohen et al. (2008) examine real
and accrual earnings management in the pre- and post-SOX periods. They find that the
level of real earnings management has increased after the passage of SOX, while the
level of accrual earnings management has declined at the same time period. Their results
suggest that firms may switch from accrual to real earnings management, as the latter is
viewed as harder to detect and constrain. The tendency of using real activities methods
to manage earnings is a challenge to corporate governance practices in the post-SOX
period and increases ethics concerns on managerial behavior.

Existing literature suggests that real earnings management may lower firms’
investment efficiency (Cohen and Zarowin, 2008). Cohen and Zarowin (2010) show that
seasoned equity offering (SEO) firms experience a more severe decline in post-SEO
performance due to real earnings management than due to accrual earnings
management. Real earnings management may also negatively affect future operating
performance (Gunny, 2005) and consequently shareholders’ interests. Since the
responsibility of boards of directors is to act as the shareholders’ representative in all
matters, the board should oversee managers to constrain their real activities
manipulation. Although audit committees play a key role in the oversight of financial
reporting process, it is unclear as to whether audit committees can effectively constrain
real earnings management.
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Hasil (Bahasa Indonesia) 2:[Salinan]
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Sejumlah profil tinggi skandal perusahaan (misalnya Enron, WorldCom, dan Tyco
International) menimbulkan kekhawatiran publik pada integritas informasi akuntansi
disebarluaskan di pasar modal dan etika praktek akuntansi dan keuangan
pelaporan. Untuk mengatasi masalah ini, bagian dari Undang-Undang Sarbanes-Oxley (SOX) di
Juli 2002 diamanatkan perubahan besar dalam persyaratan tata kelola perusahaan dari AS
perusahaan untuk meningkatkan kualitas pelaporan keuangan yang terdaftar. Cohen et al. (2008) meneliti nyata
manajemen laba dan akrual pada periode-SOX pasca pra dan. Mereka menemukan bahwa
tingkat manajemen laba riil telah meningkat setelah berlalunya SOX, sedangkan
tingkat manajemen laba akrual telah menurun pada periode waktu yang sama. Hasil penelitian mereka
menunjukkan bahwa perusahaan dapat beralih dari akrual dengan manajemen laba nyata, seperti yang terakhir ini
dipandang sebagai lebih sulit untuk mendeteksi dan membatasi. Kecenderungan menggunakan metode kegiatan nyata
untuk mengelola laba merupakan tantangan untuk praktik tata kelola perusahaan di pos-SOX
periode dan meningkatkan etika keprihatinan terhadap perilaku manajerial. literatur yang ada menunjukkan bahwa manajemen laba riil dapat menurunkan perusahaan ' efisiensi investasi (Cohen dan Zarowin, 2008 ). Cohen dan Zarowin (2010) menunjukkan bahwa berpengalaman penawaran saham (SEO) perusahaan mengalami penurunan lebih parah pasca-SEO kinerja karena manajemen laba nyata daripada karena laba akrual manajemen. Manajemen laba riil dapat juga berdampak negatif operasi masa depan kinerja (Gunny, 2005) dan akibatnya kepentingan para pemegang saham. Karena tanggung jawab dewan direksi adalah untuk bertindak sebagai wakil pemegang saham dalam segala hal, dewan harus mengawasi manajer untuk membatasi kegiatan mereka yang sebenarnya manipulasi. Meskipun komite audit memainkan peran kunci dalam pengawasan keuangan proses pelaporan, tidak jelas apakah komite audit secara efektif dapat membatasi manajemen laba nyata.











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