Authors:

Firdaus Kurniawan, Hilma Tsani Amanati, Nandya Octanti Pusparini, Meliani Mukti

Abstract:

“This study aims to obtain empirical evidence on the effect of earnings management on company’s investment decision making, as well as to see indications of the framing effect caused by earnings management on the company’s investment behavior. The sample of this study includes all manufacturing companies listed on the stock exchanges of countries in Southeast Asian region with an observation period from 2009 to 2019. The results indicate a positive and significant effect of earnings management on management investment decisions. Meanwhile, the framing effect is believed to arise as a result of earnings management practices and also influences managers in viewing further as a consideration for making company investment decisions. Keywords: Earnings Management; Investment Decision; Framing Effect.”

Keywords

Earnings Management; Investment Decision; Framing Effect.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-73901

Published

2021-09-25

How To Cite

KURNIAWAN, Firdaus et al. Manajemen Laba dan Perilaku Investasi: Apakah Framing Effect Diperhitungkan?.E-Jurnal Akuntansi, [S.l.], v. 31, n. 9, p. 2156-2168, sep. 2021. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-73901. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2021.v31.i09.p01.

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Issue

Vol 31 No 9 (2021)

Section

Articles

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