strategies, but many of them are being forced to delist due to persistent losses and manipulative earnings. In this paper, we are … manipulate earnings by increasing discretionary accruals value. However, if firms manipulate earnings through real operations …

This research is about the use of profit and cash flow in predicting the financial condition of a manufacturing company …. The purpose of this study is to test and analyze the effect of earnings and cash flows on predictions of financial …-2014. The findings of this study are variable earnings and cash flows have a significant effect and can be used to predict the …

The objective of this paper is to compare the ability of a range of reported earnings and cash flow measures to reflect … firm performance. This involves evaluation of a wide range of performance measures, including earnings numbers calculated … in accordance with existing accounting regulation, earnings numbers that are said to reflect core operating performance …

suits caused enormous loss of wealth to the investors. This study explores how the earnings management and capital structure …-related decisions. This study provides novel insights into the relationship between earnings management and firm life cycle. Focusing on … the inter-relationship between financial distress signalling, earnings management, capital structure and firm life cycle …

earnings management.Methodology/Technique - The object of this research is all companies listed on the Indonesia Stock Exchange … financial distress has no significant effect on earnings management. Leverage and free cash flow have a negative and significant … effect on earnings management.Novelty - This research contributes to signalling theory, which is used by company managers who …