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首页> 外文期刊>Jurnal Akuntansi dan Keuangan >Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1
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Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1

机译：市场对应计收益管理，实际交易和战略收入确认的响应-收益管理1

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This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition. We measure the market response to the information content of earnings by the earnings response coefficient (ERC). By using pooled-OLS regression from 748 firm-years data of public listed companies on the Indonesian Stock Exchange (IDX) in 2004-2009, we find some evidence of a negative association between earnings response coefficients and information content of earnings that contained earnings management. Our study find that real transactions earnings management in operating activities has negative association with earnings response coefficient, but we do not find any evidence from the other earnings management tools. The findings of this study imply that the market participants are able to capture a certain kind of earnings management behaviour that may reduce the earnings response coefficient.
机译：这项研究调查了资本市场如何应对各种收益管理工具，即基于应计制的收益管理，实际交易活动和战略性收入确认。我们通过收益响应系数（ERC）来衡量市场对收益信息内容的响应。通过使用2004-2009年印度尼西亚证券交易所（IDX）748家上市公司的公司年数据的汇总OLS回归，我们发现一些证据表明收益响应系数与包含收益管理的收益信息之间呈负相关。我们的研究发现，经营活动中的实际交易收益管理与收益响应系数呈负相关，但我们没有从其他收益管理工具中找到任何证据。这项研究的结果暗示，市场参与者能够捕获某种可能降低收益响应系数的收益管理行为。

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