Employee Stock Option Plan (ESOP) Effect on Earnings Management
Study on Companies Listed in Indonesia Stock Exchange 2015 - 2017
- https://doi.org/10.2991/aebmr.k.210416.033How to use a DOI?
- Employee Stock Option Plan, Earnings Management, Go Public Company
This study aims to determine the effect of ESOP on earnings management. The populations of this study were all companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was determined by purposive sampling technique and obtained 30 company’s annual reports as the sample. The data collection method used a secondary data documentation technique that was obtained from the website. Data analysis was performed by using panel data regression analysis. The results showed that the ESOP had no effect on Earnings Management.
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Betty Wulansari AU - Ridoni Fardeni Harahap AU - Satia Nur Maharani PY - 2021 DA - 2021/04/19 TI - Employee Stock Option Plan (ESOP) Effect on Earnings Management BT - Proceedings of the 7th Regional Accounting Conference (KRA 2020) PB - Atlantis Press SP - 255 EP - 263 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210416.033 DO - https://doi.org/10.2991/aebmr.k.210416.033 ID - Wulansari2021 ER -