• Media type: E-Article
  • Title: Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia
  • Contributor: Nur Sayidah [Author]; Assagaf, Aminullah [Author]; Zulfikar Faiz [Author]
  • Published: Abingdon: Taylor & Francis, 2020
  • Language: English
  • DOI: https://doi.org/10.1080/23311975.2020.1832826
  • ISSN: 2331-1975
  • Keywords: financial distress ; Earning management ; marketing productivity subsidies
  • Origination:
  • Footnote: Diese Datenquelle enthält auch Bestandsnachweise, die nicht zu einem Volltext führen.
  • Description: 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.
  • Access State: Open Access
  • Rights information: Attribution (CC BY)