Board Political Connection Effect on Downward Earnings Management

Arniati, AnAn Chiu, Shaio Yan Huang

2021

Abstract

This study examined whether political connections effect on earnings management, in a new investigation of political connection Indonesia's companies on downward real earnings management. Using data in two periods President of Indonesia, this study provided empirical support that the connected firms tend to underperform earning, using downward earnings management. This study also exhibits that the level of earnings management for the connected firms before or after the President change in 2014 is different because there have been changes in the minority investor protection policy.

Paper Citation

in Harvard Style

Arniati., Chiu A. and Huang S. (2021). Board Political Connection Effect on Downward Earnings Management. In Proceedings of the 3rd International Conference on Applied Economics and Social Science - Volume 1: ICAESS, ISBN 978-989-758-605-7, pages 155-165. DOI: 10.5220/0011312500003255

in Bibtex Style

@conference{icaess21,
author={Arniati and AnAn Chiu and Shaio Yan Huang},
title={Board Political Connection Effect on Downward Earnings Management},
booktitle={Proceedings of the 3rd International Conference on Applied Economics and Social Science - Volume 1: ICAESS,},
year={2021},
pages={155-165},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011312500003255},
isbn={978-989-758-605-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 3rd International Conference on Applied Economics and Social Science - Volume 1: ICAESS,
TI - Board Political Connection Effect on Downward Earnings Management
SN - 978-989-758-605-7
AU - Arniati.
AU - Chiu A.
AU - Huang S.
PY - 2021
SP - 155
EP - 165
DO - 10.5220/0011312500003255