Earningsm anagemenits a frequents u

Earningsm anagemenits a frequents ubjecto f positivea ccountingr esearch
because of its importancteo a wider angeo fc onstituencieTs.h iss tudyu ses a
multivariatree gressionan alysist o examinet hed eterminanotsf e arningsm anagementi
n 161 healthyfi rmsH. ealthyf irmsa re defineda s thoset hatd id not
experiencea lossf orf ivey earsi na row.
Mosts tudiesi n positivea ccountingr esearche xamines ampleso ff irmst hat
includeb othh ealthya nd financiallyd istressedf irms.T hese studiesa ssume
implicitltyh atc ontractinign centivehs ave thes ame effecto n thea ccounting
choiceso fd istressefdi rmsa s thoseo fh ealthyfi rmsa nd thatt hem arginacl ost
ofm anaginge arningsis thes amef or botht ypeso ff irmsT. hisp aper,h owever,
focuseso n healthfyi rmso nly.
Ther esultps rovidedi n thisp aper indicatet hatt hec losera healthfyi rmi s to
violatingit sd ebtc ovenantr estrictiontsh, em orel ikelyi tsm anagersw illm ake
income-increasinagcc ountingc hoices. Healthyf irmsa lso have incentivetso
adopt income-decreasinagcc ountingc hoicesw heni nvolvedin labor negotiationsw
itht heiru nions.T her esultsd o nots upporte arningsm anagemendtu e to
governmenlto bbyingo r tope xecutivec hanges.T heser esultss uggestt hatf, or
healthyf irms,t he benefitfsr omt heset ypeso f earningsm anagemenatr e too
low to influencme anagers
'
accountingch oices.

Hasil (Bahasa Indonesia) 2:

Earningsm anagemenits sebuah sering pergi ubjecto f positivea ccountingr esearch
karena importancteo nya fc angeo lebih luas onstituencieTs.h iss tudyu ses sebuah
multivariatree gressionan alysist o examinet hed eterminanotsf e arningsm anagementi
n 161 healthyfi rmsH. ealthyf irmsa ulang defineda s thoset hatd id tidak
experiencea lossf orf ivey earsi na baris.
mosts tudiesi n positivea ccountingr esearche xamines ampleso ff irmst hat
includeb othh ealthya nd financiallyd istressedf irms.T hese studiesa ssume
implicitltyh atc ontractinign centivehs ave thes effecto ame n thea AKUNTANSI
choiceso fd istressefdi rmsa s thoseo fh ealthyfi rmsa nd thatt hem arginacl ost
ofm anaginge arningsis thes amef atau botht ypeso ff irmsT. HISP aper, h owever,
focuseso n healthfyi rmso nly.
Ther esultps rovidedi n thisp aper indicatet Hatt HEC losera healthfyi rmi s untuk
violatingit sd ebtc ovenantr estrictiontsh, em orel ikelyi tsm anagersw illm ake
pendapatan increasinagcc ountingc hoices. Healthyf irmsa LSO memiliki incentivetso
mengadopsi pendapatan decreasinagcc ountingc hoicesw heni nvolvedin kerja negotiationsw
itht heiru nions.T nya esultsd o miskin upporte arningsm anagemendtu e untuk
governmenlto bbyingo r tope xecutivec hanges.T heser esultss uggestt Hatf, atau
IRMS healthyf, t ia benefitfsr OMT heset ypeso f earningsm anagemenatr e terlalu
rendah untuk influencme anagers
'Laki-Laki accountingch.