Artikel
Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia
Financial distress in state-owned enterprises(SOEs) becomes a problem needing attention. This study aims to analyze the effect of earnings management, marketing productivity, and government subsidies on financial distress of SOEs with firm size as a control variable. The sample consisted of 19 state-owned companies receiving government subsidies and state capital participation in 2015-2017. The data analysis method used was a quantitative approach. The results showed that marketing productivity affected financial distress in state-owned companies receiving government subsidies in 2015-2017. High marketing productivity showed that SOEs were achieving high sales to meet public demand. Furthermore, earning management and subsidy had no effect on financial distress in state-owned companies. SOEs management performed earnings management within a certain limit so that it did not affect financial distress.
- Sprache
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Englisch
- Erschienen in
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Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-15 ; Abingdon: Taylor & Francis
- Klassifikation
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Management
- Thema
-
Earning management
financial distress
marketing productivity subsidies
- Ereignis
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Geistige Schöpfung
- (wer)
-
Nur Sayidah
Assagaf, Aminullah
Zulfikar Faiz
- Ereignis
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Veröffentlichung
- (wer)
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Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2020
- DOI
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doi:10.1080/23311975.2020.1832826
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Nur Sayidah
- Assagaf, Aminullah
- Zulfikar Faiz
- Taylor & Francis
Entstanden
- 2020
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