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  • Earnings Management Practices in Pyramid Ownership Company in Indonesia

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    Anasthasia Manalu
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    Earnings management practices are common in pyramid ownership companies in Indonesia. These practices allow controlling shareholders to divert profits from operating companies higher up the pyramid to pay debts in companies lower down. This research analyzes the earnings management techniques used in Indonesian pyramid ownership groups and their impact on reported profits.

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    Earnings management practices are common in pyramid ownership companies in Indonesia. These practices allow controlling shareholders to divert profits from operating companies higher up the pyramid to pay debts in companies lower down. This research analyzes the earnings management techniques used in Indonesian pyramid ownership groups and their impact on reported profits.

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    © All Rights Reserved
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    8 views1 page

    Earnings Management Practices in Pyramid Ownership Company in Indonesia

    Uploaded by

    Anasthasia Manalu
    Earnings management practices are common in pyramid ownership companies in Indonesia. These practices allow controlling shareholders to divert profits from operating companies higher up the pyramid to pay debts in companies lower down. This research analyzes the earnings management techniques used in Indonesian pyramid ownership groups and their impact on reported profits.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
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    EARNINGS MANAGEMENT PRACTICES IN PYRAMID OWNERSHIP COMPANY

    IN INDONESIA

    VINCE RATNAWATI

    Matrix No : 7072014501

    UNVERSITY SELANGOR

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