Abusive Earnings Management and Annual Report Readability

DOI

10.2991/aebmr.k.200305.061How to use a DOI?

Keywords

abusive earnings management, annual report readability, external auditors, internal

Abstract

This study examines the association between abusive earnings management and annual report readability. The sample of this study consisted of 200 manufacturing companies listed on the Indonesia Stock Exchange. Using the Fog Index to measure readability, the results of the study indicate that abusive earnings management has an effect on annual report readability. The results showed that abusive earnings management affected the annual report readability.

Copyright

© 2020, 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/).

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TY  - CONF
AU  - Tarjo
AU  - Alexander Anggono
PY  - 2020
DA  - 2020/03/10
TI  - Abusive Earnings Management and Annual Report Readability
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 134
EP  - 139
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.061
DO  - 10.2991/aebmr.k.200305.061
ID  - 2020
ER  -