The initial studies of earnings man

The initial studies of earnings management have been expanded to investigate earnings management
in different situations. For example, research has examined earnings management around specific
events (e.g., management buyouts, DeAngelo, 1986; labor negotiation, Liberty & Zimmerman, 1986;
proxy contests, DeAngelo, 1988; import relief investigation, Jones, 1991; non-routine executive
changes, Pourciau, 1993; and initial public offerings, Teoh, Wong, & Rao, 1998). Still other studies have investigated the linkage between corporate governance characteristics and earnings management (e.g.,impact of institutional ownership on R & D behavior, Bushee, 1998; impact of independent directors and CEO stockholdings on earnings management, Reitenga & Tearney, 2003; impact of the then Big 6
auditors on discretionary accruals, Becker, et al, 1998; Francis, Maydew, & Sparks, 1999; impact of Big 6 auditor industry expertise on earnings management, Krishnan, 2003; association between auditors’ fees for audit and nonaudit services and earnings management, Frankel, Johnson, & Nelson, 2002 ;impact of outside directors and audit committee on abnormal accruals, Peasnell, Pope, & Young, 2005; association between board of director characteristics and conservatism, Ahmed & Duellman, 2007).Also, some studies have examined the rationale of accounting conservatism (Watts, 2003a, 2003b).

Hasil (Bahasa Indonesia) 2:

Studi awal manajemen laba telah diperluas untuk menyelidiki manajemen laba
dalam situasi yang berbeda. Sebagai contoh, penelitian telah meneliti manajemen laba di sekitar tertentu
peristiwa (misalnya, buyout manajemen, DeAngelo, 1986; negosiasi tenaga kerja, Liberty & Zimmerman, 1986;
kontes proxy, DeAngelo, 1988; penyelidikan bantuan impor, Jones, 1991; eksekutif non-rutin
perubahan , Pourciau, 1993; dan penawaran umum perdana, Teoh, Wong, & Rao, 1998). Masih penelitian lain telah meneliti hubungan antara karakteristik corporate governance dan manajemen laba (misalnya, dampak kepemilikan institusional pada R & perilaku D, Bushee, 1998; dampak direktur independen dan kepemilikannya CEO pada manajemen laba, Reitenga & Tearney, 2003; dampak kemudian Big 6
auditor pada akrual diskresioner, Becker, et al, 1998; Francis, Maydew, & Sparks, 1999; dampak Big 6 auditor keahlian industri pada manajemen laba, Krishnan, 2003; hubungan antara biaya auditor untuk jasa audit dan nonaudit dan manajemen laba, Frankel, Johnson, & Nelson, 2002; dampak direksi luar dan komite audit pada akrual yang abnormal, Peasnell, Paus, & Young, 2005; hubungan antara dewan direktur karakteristik dan konservatisme, Ahmed & Duellman, 2007) .Juga , beberapa studi telah meneliti pemikiran konservatisme akuntansi (Watts, 2003a, 2003b).